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2014 (3) TMI 446

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..... Central Excise, Bangalore-I who while passing the order in respect of show cause notices issued for the period from October 2011 to August 2012 has indicated clearly that there were two show cause notices issued earlier which are the show cause notice culminated in the impugned order and are before us and has come to the conclusion that for the period from October 2011 to August 2012, the demands cannot be sustained - Decided in favour of assessee. - E/2867-2868 and 2885/2012 - 25262-25264/2013 - Dated:- 9-4-2013 - Shri P.G. Chacko and B.S.V. Murthy, Members (T) Shri C.S. Lodha, Advocate, for the Appellant. Shri A.K. Nigam, AR, for the Respondent. ORDER M/s. Rohini Packers, (the appellant) is engaged in the manufacture and .....

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..... i.-Ahmd.)] (5) Sarvotham Care Ltd. v. CC CCE Hyderabad [2012 (286) E.L.T. 357 (Tri.-Bang.)] (6) Abhishek Enterprises - Order No. MAD-CEX-COM-01-12, dated 27-3-2012 passed by the Commissioner of Central Excise, Madurai (7) Rohini Packer - Order No. 22/2013, dated 18-3-2013 passed by the Commissioner of Central Excise, Bangalore He took us through the relevant paragraphs of some of these decisions to show that the issue involved in those cases is the same as the one in the present case and therefore these decisions are applicable. Further, he also submitted that the Commissioner of Central Excise, Madurai in his order dated 27-3-2012 dropped further proceedings in respect of cases booked on similar facts against Abhishek .....

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..... otices issued earlier which are the show cause notice culminated in the impugned order and are before us and has come to the conclusion that for the period from October 2011 to August 2012, the demands cannot be sustained. This clearly shows that there cannot be any dispute about the facts involved. 5. The above discussion would show that there is no need to postpone the matter for a final hearing and consider only the issue of waiver of pre-deposit at this stage. Since the question involved is a short one and we have already reached a conclusion that the appellant has made out a complete case for allowing the appeal itself, accordingly we decide the stay petitions as well as the appeals by allowing the appeals and setting aside the impug .....

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