TMI Blog2015 (11) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded that it is an admitted position as agreed by both the sides that the very same issues are covered on merits in favour of the assessee by the decision of the Tribunal in the case of M/s Jayant Agro Organics Limited, [2003 (9) TMI 133 - CESTAT, MUMBAI] - decision of the Tribunal in the case of M/s Jayant Agro Organics Limited (supra) has been confirmed by the Supreme Court, no infirmity can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enged the order dated 31st August, 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Regional Bench at Mumbai (hereinafter referred to as the Tribunal) in Appeal E/2467 of 2003. 3. By an order dated 03.03.2009, this appeal under section 35G of the Central Excise Act, 1944 has been admitted on the following substantial question of law: Whether in the facts and circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate for the respondent. 6. A perusal of the impugned order passed by the Tribunal reveals that the Tribunal has recorded that it is an admitted position as agreed by both the sides that the very same issues are covered on merits in favour of the assessee by the decision of the Tribunal in the case of M/s Jayant Agro Organics Limited, 2003 (157) ELT 684 . Accordingly, following the said deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Tribunal whereby its earlier decision in the case of Jayant Agro Organics Limited (supra) has merely been applied to the facts of the present case. 9. Under the circumstances, the appeal does not give rise to a question of law, much less, a substantial question of law so as to warrant interference. The appeal, therefore, fails and is accordingly dismissed. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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