2007 (10) TMI 474

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....ne, for the Respondent. [Order]. -  The brief facts of the case in the present appeal of the Revenue are as under :- 2. The assessee had cleared S.S. Flats without payment of duty in terms of Notification No. 43/2001-C.E. (N.T.) dated 26-6-01 to M/s. Rama Sheets Pvt. Ltd., Jodhpur for conversion into S.S. Cold Rold Patta on job work basis. These S.S. Cold Rolled Pattas, so manuf....

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....peals), however, set aside the order of lower authority and allowed the appeal. Hence the present appeal. 4. The Commissioner (Appeals) has allowed the appeal by observing as under :- "I have gone through the case records and submissions of the appellant, I find that the following facts are not in dispute : (i)      that the goods were removed under Bond with....

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....re is no reason to deny it to the manufacturer of the other commodities as provided under the Board's Circular dated 29-11-2001. Therefore, I find lot of force in the appellants submission and accordingly the impugned Order-in-Original is set aside. The appeal is allowed." 5. The Revenue in their appeal memo has again reiterated that proper procedure was not followed. However, I find th....