2012 (2) TMI 429

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....the Respondent. ORDER Heard both sides. 2. Revenue is in appeal against Order-in-Appeal No. 56/HAL/2010, dated 22-12-2010 whereby Commissioner (Appeals) has upheld the lower adjudicating authority's order and rejected the Revenue's appeal. 3. Briefly stated the facts of the case are that respondent availed Cenvat credit on the strength of invoice raised by importer. The department de....