2009 (2) TMI 618

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....a, Advocate, for the Respondent. [Order]. -  This is a Departmental appeal against the order of the Commissioner (Appeals) No. 140/CE/LDH/06 dated 29-12-2006 by which the Commissioner (Appeals) upheld the order of the original authority dated 16-8-05 dropping the proceedings on the show cause notice issued against the respondents. 2. Heard both sides. 3. The respondents ....

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....ent case. The Commissioner (Appeals) has upheld the said findings. 4. It has not been disputed that there were three premises in which raw materials have been stored. The respondent has submitted that in addition to undertaking of dyeing of acrylic yarn, they were also into trading of raw materials. It is a case where both the original authority and the Commissioner (Appeals) have concurre....