2013 (12) TMI 1390

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....for the Respondent. ORDER This is an 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 Cent....

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....issioner (Appeals) has set aside the order. 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 ....