2000 (9) TMI 115

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.... P.S. Bajaj, Member (J)]. - In this appeal, the Revenue has questioned the validity of the impugned order-in-appeal dated 28-3-2000 passed by the Commissioner (Appeals) vide which he had reversed the order-in-original of the Addl. Commissioner confirming the duty demand of Rs. 5,74,998/- and Rs. 14,82,763/- on the respondents. 2. The facts are not in dispute. The respondents are engaged in the ....

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.... however set aside by the Commissioner (Appeals) through the impugned order by following the ratio of the law laid-down by the Tribunal in the case of M. Tex & Anr. v. CCE, Jaipur - 2000 (39) RLT 1091 (CEGAT). 3. We have heard Shri S.N. Singh, SDR for the appellants/Revenue and Shri R. Swaminathan, Consultant for the respondents. 4. It has been fairly conceded by the ld. SDR that the case of....