2019 (5) TMI 253

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....the Respondent ORDER Per: S.S GARG The Revenue has filed the appeal against the impugned order dated 12.01.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the appeal of the assessee and set aside the Order-in-Original. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Pig Iron falling under Chapter Head....

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....he appeal before the Commissioner (Appeals) who accepted the appeal and set aside the Order-in-Original. 2. None appeared on behalf of the respondent in spite of the notice. Therefore in the absence of the respondent, I proceed to decide the appeal on the basis of the records of the case. 3. Learned AR appearing for the appellant submitted that impugned order is not sustainable in law as the....

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....submitted that the Commissioner (Appeals) has wrongly relied upon the Board Circular No. 97/8/2007 ST dated 23.08.2007 in respect of the issue pertaining to period post 01.03.2008. He further submitted that the Commissioner (Appeals) has wrongly relied upon the decision in the assessee's own case for the different period which was not appealed against on monetary limit. 4. After considering the....