2010 (9) TMI 530

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....Shri S.N. Kantawala with Brijesh Pathak i/b Y.M. Rohira, for the Respondent. [Order]. -  P.C. : Perused Appeals. 2. Heard the Learned Counsel for the Appellant and the Learned Counsel appearing for the Respondent. 3. This Appeal is directed against the order of the Customs, Excise & Service Tax Appellate Tribunal dated 20th December 2005 [2006 (205) E.L.T. 311 (Tribunal)]. Th....

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.... 5. Both the parties agree that no rules have been framed permitting the mutilation of stainless steel sheets. It is, therefore, clear that the concession given by the representative appearing for the department with regard to the applicability of the rules and/or framing of the rules was a wrong concession. The entire order revolves around it. The impugned order is mainly based on the con....