2007 (5) TMI 382

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....the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal arises out of Order in Appeal dated 28-7-2000 passed by the Commissioner of Customs and Central Excise (Appeals) Mumbai. In the impugned order, the Commissioner has actually confirmed the order of the lower authority. 2. The learned Counsel, who appeared on behalf of the appellant invited our attention to the show cau....

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....cted the Range Superintendent to work out the demand Commissioner (Appeals) has only confirmed the order of the lower authority. 3. The learned Departmental Representative urged that the appellant never co-operated with the department and therefore the department is constrained to take this course of action. On a careful consideration of the matter, we find that there is a failure on the par....