2014 (2) TMI 1325

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.... B.B. Sharma, AR, for the Appellant. None, for the Respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri B.B. Sharma, learned DR for the revenue. Nobody appeared for the respondents. 2. As per facts on record, the respondents are engaged in the manufacture of MS ingots. Their factory was visit....

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....de the order of the original adjudicating authority. Hence the present appeal by the Revenue. 4. For better appreciation of the reasons adopted by Commissioner (Appeals), I reproduce the relevant paragraph from the impugned order. "I observe that the adjudicating authority failed to explain the reasons of removal of raw materials in contravention of rules and without payment of duty.....