2009 (9) TMI 823

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....t. ORDER This is an appeal filed by the Department against the order of the Commissioner (Appeals) Nos. 44, 45, 46 and 47/RPR-II/2007 dated 28-2-07. The cross objection 285/07 is connected to the above appeal. 2. None appeared on behalf of the parties. 3. The relevant facts, in brief, are that M/s. A.B.S. Steel (P) Ltd. purchased inputs from SAIL, BSP etc. The inputs received initially....

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.... question of recovery of demand as ordered by the original authority did not arise. 4. Learned SDR reiterates the findings and reasoning of the order of original authority and the grounds of appeal. He also relies on the decision of the Tribunal in the case of Eicher Tractors v. CCE, Jaipur reported in 2004 (175) E.L.T. 277 wherein it has been held that the duty liability of the inputs already ....