(1.) THIS appeal has been filed against the Order -in -Original No. 14/2004 -05(RP) de novo dated 15 -10 -2004 passed by the Commissioner of Central Excise & Customs, Visakhapatnam.
(2.) SHRI Rajeev D. Waglay, the learned Advocate, appeared on behalf of the appellant and Shri S.G. Dewalwar, the learned SDR, appeared for the Revenue.
(3.) WE heard both sides.