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CCE, Chennai Versus M/s. BOC (India) Ltd.

Valuation of goods - Rental charges - Held that:- Tribunal has set aside the impugned order and remanded three appeals arising out of four OIAs all dated 30.01.2004. - Tribunal order dated 20.02.2007 and also considering the Civil Appeal filed by the Revenue against Kolkata Tribunal Bench Order dated 20.01.2004 is admitted by the Apex Court still pending the present appeals whichever left out needs to be remanded to the LAA as all these appeals are arising out of common OIA. Accordingly, we set .....

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ndent : Ms. P.M. Anuradha, Adv. ORDER Per: R. Periasami Revenue filed these two appeals against the common Order passed by the Commissioner (Appeals) all dated 30.01.2004. As the issue is arising out of a common OIA, both the appeals are taken up together for final disposal. 2. After hearing both sides we find that the Appeal No. E/593/04 is filed against the OIA No. 24/2004 (M-I) & No. 3/2004 (M-I) (D) dated 30.01.04. Appeal No. E/594/04 filed against OIA No. 25/2004 (M-I), dated 30.01.2004 .....

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t covered in the Tribunal order. We find that the Tribunal s order dated 20.01.04 in the appellant s own case BOC India Ltd. Vs. CCE reported in 2004 (175) ELT 236 (Tri.-Cal.) had allowed their appeal and the Revenue preferred appeal before the Hon ble Supreme Court. The Civil Appeal No. 3455/04 filed by the Revenue was admitted by the Hon ble Apex Court (UOI Vs. BOC India Ltd.) and is still pending. On perusal of this Bench Final Order No. 155-157/2007 dated 20.02.2007, we find that OIA No. 17/ .....

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ted by the apex Court, though without any stay of operation, finality and correctness of that order are in jeopardy, as held by the apex Court in West Coast Paper Mils case. In the circumstances, as rightly pointed out by learned SDR, it may not be correct to assign precedent value to the above order of the Eastern Bench till the Department s appeal is rejected by the apex Court. For the same reason, a shadow of doubt has been cast on the correctness of the impugned order, wherein the aforesaid .....

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