TMI Blog2015 (10) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 1.7.2002 has been amended vide Circular No. 813/10/2005-CX dated 25.4.2005 as also Circular No.816/13/2005-CX dated 16.6.2005. We also note that exactly same issue has come up in appellants own case in the case reported in [2014 (12) TMI 410 - CESTAT MUMBAI]. - In appellants own case this Tribunal has allowed the appeal - Respectfully following the same judgment decided in favour of asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rice at which such warranty replacement parts have been sold by them from their warehouses. 2. Heard both sides. 3. We find that the present order-in-original has been passed by the original authority. In view of the order-in-original No. 24/KKS/2003-04 dated 25.3.2004 passed by the Commissioner of Central Excise, Mumbai-III, learned counsel for the appellant submits that the said order-in-o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We also note that exactly same issue has come up in appellants own case in the case reported in 2014 (310) ELT 796 (T). In the said case, this Tribunal has observed as under:- 5. We have carefully considered the submissions made by both sides. 5.1 As regards the National Engg. India Ltd. (supra) relied by the Revenue, we note that the facts are different from those involved in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
