2009 (1) TMI 594

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.... the Appellant. Smt. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - This appeal has been filed against the Orders-in-Original No. 13 & 14/2006 dated 31-3-2006 passed by the Commissioner of Central Excise & Customs, Cochin. 2. We heard both sides. 3. The appellants are the manufacturers of petroleum products. They supplied N....

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....er plant at NTPC Kayamkulam, the Commissioner (Appeals) passed a favorable order to the assessee. Revenue wanted to file an appeal against the said order and approached the Committee on Disputes(CoD) for a clearance certificate. The said clearance was rejected. The observations of the CoD in the said case is as follows :- "After hearing both parties to the dispute, the Committee was of the view....