2016 (11) TMI 150

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....er Ms. Archana Wadhwa : Being aggrieved with the order passed by Commissioner (Appeals), revenue has filed the present appeal. I have heard Shri Dharma Singh, learned DR appearing for the Revenue. Nobody appeared for the respondent. 2. As per facts on records, the respondents are engaged in the manufacture of sponge iron. During the course of manufacture of the said final product, dolochar e....

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....pplicability of the provisions of Rule 6(3)(b). For arriving at a finding of the applicability of the said Rule, Commissioner (Appeals) referred to the Tribunal's Larger Bench decision in the case of Rallies India Ltd. vs. CCE, Salem [2007 (208) ELT 25 (Tri-LB)]. However, the appellate authority granted relief to the respondents on the issue of time bar. It was observed that the Department had....

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....ould amount to suppression. Further, the grounds of appeal raised by the Revenue are silent about the applicability of Hon'ble Supreme Court decision in the case of Nizam Sugar and inspite of that, they have referred to and relied upon the Tribunal's decision in the case of Nizam Sugar Factory which was reversed by Hon'ble Supreme Court. The fact that the appellants were earlier issued....