2007 (10) TMI 105

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.... Order-in-Appeal No. PII/019/06 dt. 02.02.2006. Vide which the Ld. Commissioner (Appeals) has set aside the order-in-original. 2. The respondent is absent despite notice nor there is any request for adjournment.  Since the issue involved in this case is in a narrow compass, the appeal is taken up for disposal in the absence of any representation from the respondents. 3. Heard the Ld. SD....

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....such goods.  The findings of the Ld. Commissioner (Appeals) are as under:- "I find that the appellants have reversed Cenvat credit along with interest since the goods were not subjected to any process amounting to manufacture as provided in Rule 16(2) of the Central Excise Rules.  I find that the appellant has submitted that since the goods were not removed the question of paying duty....