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2021 (8) TMI 696 - AT - Central ExciseJob-Work - liability to pay service tax - job-worker or principal - activity of manufacture undertaken by the job-workers, availing exemption under Notification dated 09.07.2004 - HELD THAT:- Both the Commissioner and the Assistant Commissioner adjudicated upon the show cause notices that proposed a demand for the same reasons. If the Department was aggrieved by the order dated 31.05.2018 passed by the Assistant Commissioner, an appeal could have been preferred but that was not done. It is for this reason that the submission advanced by learned Authorized Representative of the Department that since the subsequent order passed by the Assistant Commissioner does not discuss the earlier order dated 18.05.2016 passed by the Commissioner, the present appeal should be heard on merits cannot also be accepted. It has been held by a Division Bench of the Tribunal in POPULAR CARBONIC PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI-I COMMISSIONERATE [2021 (8) TMI 240 - CESTAT CHENNAI] that if an order attains finality, the Department cannot take a contrary stand in the other pending appeals - In Popular Carbonic, a Division Bench of the Tribunal examined the contention raised on behalf of the appellant that since the order attained finality, the Department cannot be permitted to contend that the activity undertaken by the appellant would amount to manufacture. The submission made on behalf the appellant was accepted. The order passed by the Assistant Commissioner has attained finality, the Department cannot take a contrary view in this appeal. The confirmation of demand by the Commissioner cannot be sustained and is set aside - Appeal allowed.
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