2012 (4) TMI 158

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..... d the case to the lower adjudicating authority for deciding afresh - Ex.Appeal Nos.398/05, Ex.Appeal Nos.286/06 - - - Dated:- 1-3-2012 - SHRI S. K. GAULE, DR. D. M. MISRA, JJ. Shri B. N. Chattopadhyay, Consultant for the Appellant (s) Shri B. B. Agrawal, Commr. (A.R.) for the Department ORDER NO .. Per Shri S. K. Gaule : Heard both sides. Both Revenue as well as Asse .....

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..... such cases where the Department itself is questioning the legality and propriety of the impugned order and Appellant (assessee) are also in appeal. This Tribunal in the case of M/s Singh Brothers Exim Pvt. Ltd. Vs. CC (Port), Kolkata vide its Order No.S-38-39/A-49-51/Kol/08 dated 8.1.2008 and in the case of Automatic Small Scale Industries and Others Vs. Commissioner of Central Excise, Kol.II vide .....

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