2015 (10) TMI 1922

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..... , against the order-in-original, the petitioner had approached the Appellate Commissioner, whereas in the facts of the present case, the petitioner has directly challenged the order-in-original without approaching the Appellate Commissioner. - It is an admitted position that except for the above fact, all facts in both the petitions are identical. Under the circumstances, it is not necessary to re .....

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..... d 30.6.2015 passed by the Deputy Commissioner, Central Excise, Vadodara, the second respondent herein. 3. It is an admitted position that the facts in the present case are similar to the facts of the assessee s own case in Special Civil Application No.10713 of 2015, except for the fact that in the facts of the said case, against the order-in-original, the petitioner had approached the Appellate .....

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..... matter to the file of the adjudicating authority for deciding the above issue in accordance with law. 5. It is an admitted position that except for the above fact, all facts in both the petitions are identical. Under the circumstances, it is not necessary to reproduce the facts and contentions in detail. For the detailed reasons given in the judgment and order of even date made in Special Civi .....

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