2007 (4) TMI 445

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.... Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  We have heard both sides on the appeal against the order of the Commissioner (Appeals) who has allowed the appeal of the Revenue against the order of the Dy. Commissioner of Central Excise, who had dropped the proceedings initiated under show cause notices for recovery of a tot....

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....tion and it is on the basis of such review order that the appeal was preferred before the Commissioner (Appeals) who accepted the Revenue's contention on the basis of Board's Circular No. 752/68/2003-CX dated 1-10-2003 fixing monetary limits. There was no challenge before the Tribunal to the demand on the merits of the issue. 3. We find that in the case of Pahwa Chemicals Pvt. Ltd. v. CCE,....