(1.) THIS is an appeal by the Department against the order of the Commissioner (Appeals), in so far as, the same relates to setting aside of demand of duty on Ball Bearings valued approximately Rs. 4.5 lakhs said to have been disposed of by the respondent.
(2.) HEARD the Ld. DR and perused the records. There is a request for adjournment from the respondent, which is being rejected as there was request on earlier occasion also for adjournment.
(3.) 1 The respondent was found dispatching Ball Bearings with wrong description and fictitious addresses of the consignee and some quantities of ball bearings were confiscated, allowed to be redeemed of redemption fine and penalty imposed. This dispute is not being dealt with in the present appeal by the Department.