2007 (6) TMI 475

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....i Samir Chitkara, SDR, for the Respondent. [Order]. - It is seen that the appellant is manufacturing P & P Medicaments on its own behalf as also on behalf of loan licencees. Separate accounts are being maintained by them for clearance under SSI as also for loan licencees. There was some default for payment of duty of clearance of SSI, for which purpose action was taken against them, which st....

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....ealed against by the Revenue and Commissioner (Appeals) reversed the same and directed the appellant to pay duty in respect of loan licencees from PLA. 4. After hearing both sides, I find that order of Commissioner (Appeals) is not in accordance with the law and inasmuch as admittedly two separate accounts were being maintained by appellant and there was no default in payment of duty on be....