2007 (10) TMI 474

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.... 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 manufactured on job work basis, were also cleare....

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.... 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 the permission of the department. (ii) &nbsp....