2007 (3) TMI 639

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.... Appellant. None, for the Respondent. [Order]. -  This appeal is filed by the Revenue against Order-in-Appeal dated 27-7-2005 which set aside the Order-in-Original vide which demand of duty was confirmed and penalty imposed on the respondent. The respondent has also filed a Cross Objection against the appeal filed by the Revenue. 2. None appeared on behalf of the respondent d....

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....ound that the supplier of inputs is not eligible to issue these invoices. The learned Commissioner (Appeals) set aside such findings. It is the contention of the learned SDR that, if the audit would not have found the short payment of duty by the supplier of the inputs, it would have gone un-noticed and, there would be non-payment of duty.   Be it that may be, it is not brought on record....