2014 (1) TMI 1568

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....(AR) For the Respondent : None PER : S S Kang Heard the learned AR. None appeared on behalf of the respondents in spite of notice. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) set aside the demand. 3. The brief facts of the case are that a show cause notice was issued to the respondents on the gro....

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....e at site. 4. In the grounds of appeal, the contention of the Revenue is that the respondents were not receiving complete parts of the furniture, therefore the assembly of furniture by the respondents amounts to manufacture. 5. We have gone through the show cause notice and the adjudication order. We find that there is no allegation in the show cause notice that the respondents were not rece....