TMI Blog2017 (6) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... t the respondents - Revenue has once again raised the same grounds for filing appeals before this Tribunal. We find that the said grounds of appeal have already been rejected by Commissioner (Appeals) and therefore, we do not find any merit in the appeals filed by Revenue - appeal dismissed - decided against Revenue. - E/1527, 1528, 1529, 1530 & 1531/2010-EX[DB] - Final Order No. 70532-70536/2017 - Dated:- 16-5-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Mohammad Altaf, Assistant Commissioner (AR), for Appellant Shri R. K. Rishi, Advocate, for Respondent ORDER The above stated five appeals filed by Revenue are arising out of common impugned Order-in-Appeal No. 220- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kusum Singla, Proprietor Shri Sanjay Sharma, Partner. Aggrieved by the said order respondents has preferred appeal before Commissioner (Appeals). The Id. Commissioner (Appeals) decided the appeal through Order-in-Appeal No. 166-169-CE/MRT-1/2007 dated 24/08/2007 on the basis of submissions made by the respondents that in 13 statements it was stated by the said dealers that they had purchased Calcium Carbonate, Hydrated Lime Calcite Powder from the dealer of the respondents. Therefore, the Id. Commissioner (Appeals) remanded the matter back to the Adjudicating Authority for De-novo Adjudication. The respondents presented their assessments before the Original Authority once again. Satisfied by the submissions of the respondents the Origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds which were raised before Commissioner (Appeals) on the earlier occasion and before the Commissioner (Appeals) on the second occasion when Commissioner (Appeals) decided the said grounds of appeal through impugned Order-in-Appeal dated 25/02/2010. He further contended that the grounds of appeal raised by Revenue are not sustainable. 7. Having considered the rival contentions and on perusal of the facts on record, we find that the Id. Commissioner (Appeals) in the impugned Order-in-Appeal have recorded as follows :- However, from a perusal of the grounds contained in the Revenue's Memorandum of Appeal it is evident that it is merely a reiteration of the allegations in the Show Cause Notice which has already been dealt with at t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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