2011 (7) TMI 600

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....al No.71/RPR-I/2008 dated 9.07.08 passed by the Commissioner of Central Excise, (Appeals), Raipur. On appeal filed by the respondents, the Commissioner (Appeals) has upheld the order in original passed by the original authority.  2. The brief facts of the case are that the respondents are registered with the Central Excise department for manufacture of sponge iron, M.s.Ingot, and TMT Bars fa....

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....) also rejected the departmental appeal vide impugned order against which the department is in second appeal before this Tribunal. 3. Heard learned SDR for the Revenue. None appeared on behalf of the respondents, inspite of notice. 4. After going through the memo of appeal and the impugned order, I find that the department has placed reliance on the statement of the employees during the initial ....