TMI Blog2017 (1) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... some observation was given by the adjudicating authority and Commissioner (Appeals) on the merits of the case but the demand does not survive and same stand dropped. Since the issue is not of recurring nature there is no consequential adverse effect of the observation given by the lower authorities on appellant. We are therefore the view that observation on merits which was challenged by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority dropped the demand on the ground of time bar; however on merit of the case, the view was expressed that the amount on account of spot fabrication for all LPG Bullets should from part of assessable value. Aggrieved by the portion of the adjudication authority on merits, the appellant filed an appeal before the Commissioner (Appeals). The learned Commissioner (Appeals) reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgments:- (i) CCE, Mumbai Vs. Official Liquidator for Brimco Plastic machinery P. Ltd. - 2015 (324) ELT 637 (S.C.) (ii) Quality Steel Tubes (P) Ltd. Vs. Collector of Central Excise, U.P. -1995 (75) ELT 17 (S.C.) (iii) Mittal Engineering Works (P) Ltd. Vs. Collector of Central Excise, Meerut - 1996 (88) ELT 622 (S.C.) (iv) M/s Phils Engg. Co. Vs. CCE, Mumbai - Tribunal Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ped. Since the issue is not of recurring nature there is no consequential adverse effect of the observation given by the lower authorities on appellant. We are therefore the view that observation on merits which was challenged by the appellant will not prejudice the appellant. We therefore do not need to address the merits of the case. As per above discussion without expressing any views on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
