Commissioner of Central Excise, Salem Vs. M/S. Salem Steel Rolling Mills Ltd. - Court Judgment

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Court	Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided On	Oct-16-2009
Case Number	E/399 of 2007/MAS
Judge	THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER
Appellant	Commissioner of Central Excise, Salem
Respondent	M/S. Salem Steel Rolling Mills Ltd.
Advocates:	Sh. V.V.Hariharan, JCDR

Excerpt:
we have heard both sides. 2. no one present on behalf of the respondents when the matter was called. 3. considering the petty amount involved in this case, the appeal filed by the department is dismissed without going into the merits of the case.

Judgment:

We have heard both sides.

2. No one present on behalf of the respondents when the matter was called.

3. Considering the petty amount involved in this case, the appeal filed by the department is dismissed without going into the merits of the case.