2006 (11) TMI 469

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....e Appellant. Shri B. L. Meena, DR, for the Respondent. [Order per : Krishna Kumar, Member (J)]. -  Heard both sides. 2. Learned counsel for the appellant draws our attention to the Agreement dated 30th June, 1987 entered into between the appellant and M/s. New Bharat Engineering Works (Jamnagar) Ltd. He submits that the appellants are manufacturer of Cone Pulley Lathe Machine....

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.... department, whereby the said agreement entered into by the appellant with M/s. New Bharat Engineering (Jamnagar) Works Ltd., that means the department has accepted the same". It was not possible for him to offer any comment on the agreement which is a written agreement. Commissioner (Appeals) cannot go of his own doubt with legal validity when the department has not questioned the same. Since the....