2008 (8) TMI 615

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..... T.K. Jayaraman, Member (T)]. - These appeals have been filed against the Orders-in-Appeal No. 365/2006 (V-l) 32/2006 (V-l) (D) CE both dated 11-12-2006 passed by the Commissioner of Customs Central Excise (Appeals) Visakhapatnam. 2. As the issue involved in both these appeals is one and the same, we are taking up the matter for disposal. 3. Mr Karthikeyan, the learned Advocate, appeare .....

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..... sed the Order-in-Appeal 365/2006 dated 11-12-2007 confirming the demand. However, the Adjudicating Authority in his Order No. 33/2002 dated 2-7-2002 on the same issue he dropped the proceedings. Revenue appealed to the Commissioner (Appeals) who allowed the Revenue s appeal in the Order-in-Appeal 32/2006 dated 11-12-2006 against the said order the appellant has come in appeal. We find that the app .....

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