2013 (12) TMI 1390

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....n appeal by the department against the order of the Commissioner (Appeals) No. 04-C.E./APPL/DLH-IV/09 dated 11-2-2009. 2. Heard the learned DR. None appears for the respondents inspite of notice. On earlier occasion that is on 15-2-2011 also, none was present for the respondent. 3. The respondent is a manufacturer of goods falling under Central Excise Tariff sub heading 3004 (the actua....

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....4 Learned DR reiterates the grounds of appeal and findings and reasoning of the original authority and seeks setting aside the order of the Commissioner (Appeals) and restoration of the order of the original authority. 5. I have carefully considered the submission and perused the records. The credit availed by the respondent is sought to be denied by holding that the supplier has wrongl....