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TMI Blog2018 (4) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... or Appellant Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR) And Shri Pawan Kumar Singh, Supdt (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is directed against order- in-appeal No. 214-CE/LKO/2012 dated 19/04/2012 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow. 2. The brief facts of the case are that the appellants were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l dated 11.05.2011, 14 such show cause notices for the period from March, 1991 to September, 1997, through which Central Excise duty of Rs. 1, 94, 71,860/ -demanded, were adjudicated. The Original authority relying on clarification issued by CBEC vide F.N0.85/2/87-CX3 dated 21.07.1987 and decision of this Tribunal in the case of Collector of Central Excise Vs M/S Kundremukh Iron ore co. Ltd. repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undremukh Iron Ore Co. Ltd. (supra) and revenue had preferred appeal against the said order before the Hon'ble Supreme Court and Hon'ble Supreme Court had dismissed the Civil Appeal bearing No.4151/ 1988 filed by revenue as reported at 1997 (89) ELT A-112 (SC). Further, he has submitted that the Tribunal's decision in appellant's case has reached finality and therefore, the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no dispute that H.S.D. Oil was brought for manufactur - in 100% EOU and therefore, the appellants during the period of dispute were eligible for availment of benefit under Notification No. 123/81-CE dated 02.06, 1981. We, therefore, set aside the impugned Order-in-Appeal and restore the Order-in-Original dated 11.05.2011. 6. In above terms, appeal filed by the appellant is allowed. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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