2007 (5) TMI 413

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....or the Respondent. [Order]. -  This is a Department's appeal against the order of Commissioner (Appeals) No. RS/68-72/SRT-II/2006 dated 15-2-06. 2. Heard the learned SDR for the appellant Department. None appeared for the respondent in spite of notice. 3. The relevant facts , in brief, are as follows : (a)     Respondent was found to have cleared t....

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....bsp; The Department is on appeal against the order of the Commissioner (Appeals). 4. I have carefully considered the submissions by the learned DR and also perused record. 5. The concessional rate of duty under Notification No. 3/2001-C.E. dated 1-3-2001 is dependent on use of duty paid yarn in the manufacture of texturised yarn. At the time of seizure, the officers have treated th....