2015 (3) TMI 382

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant : None For the Respondent : Dr B S Meena, Addl. Comm. (AR) ORDER Per: P R Chandrasekharan: 1. This appeal has been filed by the Revenue against the Order-in-Appeal No. BPS(334)213/2003 dated 15/10/2003 passed by Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. Vide the impugned order, the learned appellate authority has set aside the order of the adjudi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l memorandum. 5. None represented the respondent. However, they have submitted that the submissions made in the cross objection be considered and the issue decided on merits. It is also submitted that since the duty is involved is less than Rs. 50,000/-, the appeal filed by the Revenue be dismissed by using the discretion given to the Tribunal for not entertaining appeal if the amount involved ....