2016 (10) TMI 761

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....(Technical) Shri Ashutosh Nath, AC (AR) for the appellant Ms. L. Maithili, Advocate for the respondent ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No. SVS/316/NGP-C/2005 dated 16.09.2005 and is filed by the revenue. 2. Heard both sides and perused the records. 3. The issue involved in brief in this case is the respondent is a manufacturer of excis....

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....g with interest and also imposed penalties. On an appeal the first appellate authority set aside the demand only on the ground that the respondent herein is not a manufacturer in view of the fact that he is functioning under notification 83/94 read with notification 84/94. 4. Ld. Departmental Representative reiterates the grounds of appeal in the appeal memoranda. 5. On perusal of the record....