Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 323 - AT - Central ExciseSSI Exemption - exemption not taken for some unit, therefore exemption denied for other units as well - Held that:- It is evident from the show cause notice against which this order has been confirmed against the appellants by the Lower Adjudicating Authority and Ld. Commissioner (Appeals) that states in para 8 thereof about in the show cause notice C.No. 7676-7678 dated 07.07.2005 decided in the case of M/S ICEBERG GOODS LTD., SHRI DHEERAJ GOEL, DIRECTOR, SHRI R.S. GUPTA, GENERAL MANAGER VERSUS CCE, ROHTAK [2015 (9) TMI 875 - CESTAT NEW DELHI] - The present Appeal before this Tribunal is pertaining to the same period and the fact that the Adjudication by the Tribunal has already been done for the earlier period 2003-04 and 2004-05 and the amount is also same i.e. ₹ 22,67,593/- this amount included the demand for period April to July 2005 as well. In view of the above, we are of the considered view that the department had not produced any order contrary to the order of this Tribunal. The same is applicable in the case in hand being recent judgment. Appeal allowed - decided in favor of appellant.
|