2023 (8) TMI 1609

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....AKAN, MEMBER (TECHNICAL) Shri P.K.Ghosh, Authorised Representative for the Appellant None for the Respondent Per Ashok Jindal : The Revenue is in appeal against the impugned order wherein the ld.Adjudicating Authority has dropped the proceedings against the respondent. 2. The respondent has also filed the Cross Objection. 3. The facts of the case are that the respondent is a manu....

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....ment of duty and a show-cause notice was issued to the respondent on 21.05.2010 by invoking extended period of limitation. 5. The Adjudicating Authority after going through the facts and judicial pronouncements of the Tribunal, the proceedings were initiated against the respondent. 6. Against the said order, the Revenue is before us. 7. Heard the ld.A.R. for the Revenue. 8. We find tha....