2002 (10) TMI 182

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....-6-2001 vide which the Commissioner (Appeals) had reversed the order-in-original dated 7-4-2000 passed by the Assistant Commissioner. 2. The facts of the case are not much in dispute. The respondent's refund claim was sanctioned by the Assistant Commissioner vide order dated 31-3-2000. But the same was ordered to be adjusted against the duty demand confirmed against the another assessee M/s. Mode....

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....egal entity. Accordingly, the impugned order is set aside." 3. The Revenue has contested the correctness of this impugned order of the Commissioner (appeals). 4. The ld. JDR has not been able to question the legality of the impugned order of the Commissioner (appeals) on any material, ground. The impugned order on the face of the record can be said to be correct/valid and legal. The refund claim....