TMI Blog2014 (2) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... AT MUMBAI), I find that the issue is no longer res integra - Decided in favour of assessee. - Appeal No. E/1014, 1015 & 1301/12 - - - Dated:- 6-2-2014 - Hon ble Shri P.R. Chandrasekharan, Member (Technical),J. For the Appellant : Shri A. D. Kamble, Advocate For the Respondent : Shri Ahibaran, Addl. Commr (AR) ORDER Per: Shri P.R. Chandrasekharan, Member (Technical) The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the appellant demanding an amount of ₹ 2,881/- for the clearances made during April, 2010 to March 2011 and the said demand was confirmed vide order dated 24.02.2012 along with interest thereon and also imposing a penalty of equivalent amount under Section 11AC of the Central Excise Act, 1944. The appellant preferred an appeal before the lower appellate authority who dismissed the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % of the value of the goods cleared. Accordingly, he pleads that the appeal be allowed. 4. The ld. Addl. Commissioner (AR) appearing for the Revenue submits that the issue has been decided in favour of the assessee and against the Revenue in the said decision. 5. Considering the submissions made by both sides and also noting that the issue has already been settled by the Tribunal s decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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