2008 (3) TMI 119

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....ned appeals have been filed by the Revenue. In the impugned orders the Commissioner (Appeals) allowed the appeals filed by the respondents against demand of National Calamity Contingent Duty (NCCD) not paid during the respective material periods. The issues involved are identical. 2. Appeal E/619/05 relating to M/s. Kulavi Tobacco Industry (KTI) is taken up for detailed examination. KTI manufactu....

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....oduct, its payment by KTI etc. would be a revenue neutral exercise. Accordingly, he vacated the demand and penalty. 3. I have heard the submissions made by ld. JDR for the Revenue, Nobody is present representing the respondents despite notice. On a careful consideration of the facts of the case, I entirely agree with the Commissioner (Appeals) and find that the order-in-appeal does not call for i....