2009 (4) TMI 665

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....spondent. [Order]. Revenue filed this appeal against the order of the Commissioner (Appeals), whereby the Department's appeal was rejected. After hearing both the sides and on perusal of the records, I find that the respondents are engaged in the manufacture of S.S. Patta/Patti classifiable under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985. During the course of audit, it w....

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....rt in the case of Commissioner of Central Excise v. Gujarat Narmada Valley Fertilizers Co. Ltd. reported in 2006 (193) E.L.T. 136 (Gujarat), which was followed by the Larger Bench of the Tribunal in the case of Gujarat Narmada Velley Fertilizers Co. Ltd. v. CCE, Vadodara reported in 2007 (208) E.L.T. 342 (Tribunal-LB). He also submits that vide Notification No. 27/2005-C.E. (N.T.), dated 16-5-2005....