JAYSHRI IMPEX Vs. COMMISSIONER OF C. EX., RAJKOT

JUDGEMENT

(1.) THESE three appeals arise out of a common Order -in -Appeal No. 354 to 356/2005/142 to 144(RAJ)/Commr(A)/AKS/RAJ dated 31 -5 -05 passed by Commissioner (Appeals), Customs and Central Excise, Rajkot, by which he confirmed the Orders -in -Original in respect of the appellants.

(2.) NONE appeared for the respondents. Heard the learned D.R. for the Revenue.

(3.) THE issue involved in these appeals are as follows : -