2010 (2) TMI 1030

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....i Anil Khanna, DR, for the Respondent. ORDER Heard learned Advocate for the appellants and learned DR for the respondent. This appeal is being heard in terms of order passed today in stay application No. E/S/1965/09. 2. The appellants are engaged in manufacturing and marketing of PVC Pipes Fitting, PVC Pipes and Lubricated HDPE Pipes falling under Chapter 39 of Central Excise Tariff Act, ....

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....without perusing and analyzing the documentary evidence which formed the basis for dropping the proceedings against the appellants proceeded to set aside the order passed by the adjudicating authority and to confirm the demand of duty against the appellants. 4. Indeed perusal of the order passed by the adjudicating authority discloses reference to various documentary evidence which was seized i....