2007 (5) TMI 458

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....for the Respondent. [Order]. -  This appeal is directed against Order-in-Appeal No. SVS/03/NGP-B/2006, dated 5-1-2006 which set aside the Order-in-Original and rejected the refund claim of the respondent. 2. The respondents had filed cross-objection and sought adjournment on the ground that the Advocate is held up for other court matters at Nagpur. The issue involved in this cas....

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....he Revenue is not at all challenging the order of the Commissioner (A) on the fact that the amount was paid "under protest". 3. The impugned order of the Commissioner (A) relies upon the Sr. No. 244 of Notification No. 06/2002-CE dated 1-3-2002 as amended by Notification No. 37/2003-CE dated 30-4-2003 and holds that it is applicable to the manufacturing process of the respondent. Further t....