2007 (3) TMI 454

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....i Raghavan, Advocate, for the Respondent. [Order]. -  Common issue is involved in these appeals. Therefore, are being taken up together. 2. The Revenue filed these appeals against the impugned order passed by the Commissioner (Appeals) whereby the appeals filed by he Revenue were rejected. 3. The brief facts of the case are that the respondents are engaged in the manufac....

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....e notice, no show cause notice is required to be issued except where duty has not been levied or not paid or short paid because of fraud, collusion etc. In the present case, there is no willful, mis-statement or suppression of fact. The Revenue filed appeal against the finding of lower authority and the Commissioner (Appeals) rejected the appeal, in view of the provisions of Section 11A(2B) of the....