2017 (12) TMI 376

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.... R.K. Mishra, Authorized Representative (DR) - for the appellant. Shri V.R. Sethi, Advocate - for the Respondents. ORDER Per: B. Ravichandran These two appeals by Revenue are against order dated 05/10/2010 of Commissioner (Appeals), Delhi - I. The main Respondent had two manufacturing units in Naraina Industrial Area, New Delhi. They were engaged in the manufacture of shoes and not pay....

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....ty confirmed the duty liability and imposed penalties. On appeal, vide the impugned order, the Commissioner (Appeals) set aside the demand proceedings and allowed the appeals by the respondents. 2. Aggrieved by the above order, the Revenue is in appeal. The learned AR elaborated the grounds of appeal and submitted that the intimation given by Unit No.2 at A-30 of the Industrial Area to the Sale....

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....y demand still unit does not survive in view of Notification No.83/94-CE. This, the learned Counsel submitted as an alternative plea which in any case will cover the case against duty demand made on PVC compound. 4. We have heard both the sides. Upon perusal of the impugned order we note that the Commissioner (Appeals) categorically recorded that the demands was made on presumption and inferenc....