2005 (2) TMI 239

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....ainst the rejection of their appeal by Order-in-Appeal No. 49-CE/Appl/Knp/2004, dated 13-2-2004. That Order-in-Appeal was passed against the corrigendum dated 26-10-2001 to the Order-in-Original No. 200-DCK-II/Seiz/2000, dated 30-10-2000 issued by the Deputy Commissioner, C.Ex., Division II, Kanpur. The Commissioner (Appeals) has allowed the appeal of the assessee with the following observations :....

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.... The Appeal filed by the Appellants against Order-in-original No. 2000/DCK-II/Seiz/2000 has already been disposed off separately. In the Appeal under reference I find that the ld. Adjudicating Authority has loaded additional liability of duty on the Appellants by way of issue of impugned corrigendum to Order issued after a period of nearly two years. I also find that substantive changes have been ....