COMMISSIONER OF CENTRAL EXCISE Vs. MODERN SUITINGS

JUDGEMENT

(1.) This appeal has been filed by the Revenue against the impugned order -in -appeal, dated 15 -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. Modern Syntex (I) Ltd., Alwar on the ground that appellant is a unit of said company. The Commissioner (Appeals) had reversed that order of the Assistant Commissioner by holding as under : -

(3.) The Revenue has contested the correctness of this impugned order of the Commissioner (appeals).