TMI Blog2018 (6) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Kanoria Chemical & Industries was selling the goods from their own depots to the independent buyers - Held that:- The issue is no more res-integra in view of the order passed by Single Member Bench of this Tribunal in appellants’ own case, [2017 (11) TMI 1503 - CESTAT ALLAHABAD] wherein it was held by relying on the ruling of Hon’ble Supreme Court in the case of Ujagar Prints & Others Versus U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner (AR), for Respondent Per: Anil G. Shakkarwar The above stated three appeals are arising out of common impugned Order-in-Original No. MP (DEM-33/2008) 31 OF 2009 dated 17/03/2009 passed by Commissioner of Central Excise Service Tax, Allahabad. The issue involved in all the appeals is common. Therefore, these are taken together for decision. 2. The brief facts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough depots, etc. It appeared to Revenue that M/s Prajapati Chemicals Allied Ltd. M/s Orient Micro Abrasives Ltd. should pay duty on goods manufactured by Job Workers on the price at which M/s Kanoria Chemical Industries was selling the goods from their own depots to the independent buyers. For the period from June, 2003 to 31/03/2007 Revenue worked out differential duty of ₹ 89,73,49 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Rules, 2002. Being aggrieved by the said order, above stated three appellants have preferred present appeals before this Tribunal. 3. Heard all the parties and considered the submissions. 4. The ld. Counsel for the appellants has stated that the issue is no more res-integra in view of the Final Order No. 71312-71313/2017 dated 21/07/2017 passed by Single Member Bench of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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