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2018 (10) TMI 633

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..... oes not attract Central Excise duty for the reason that there is no evidence that the same is marketable - appeal allowed - decided in favor of appellant. - E/1422 - 1428 & 1431/2011-EX[DB] - 72343-72350/2018 - Dated:- 3-10-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) For the Appellant : Shri Jatin Mahajan (Advocate) For the Respondent : Shri Sandeep Kumar Singh (Dy. Commr.) AR ORDER PER: ANIL CHOUDHARY The above stated appeals are arising out of five impugned Orders-in-Appeal detailed in chart below and having a common issue. Therefore, they are taken up together for disposal. S. No. Appeal No. Party Name .....

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..... 9.2010 03.02.2010 June 09 Sep 09 D 4,89,111/- P 4,89,111/- 7. E/1427/2011 Do Do 54(MP)2010 Dated 27.09.2010 15.04.2010 Oct 09 Dec 09 D 2,27,936/- P 2,27,936/- 8. E/1431/2011 Do 52/CE/ALLD/2011 Dated 31.03.2011 07(MP)2010 Dated 24.01.2010 25.05.2009 Jun 08 - July 08 D 4,01,890/- P 4,01,890/- 2. The brief facts of the case are that, the appellants are manufacturer of biscuits and persons associated with the sam .....

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..... submitted that the issue is no more res-integra in view of the various Final Orders issued by this Tribunal including order issued by this Bench in respect of M/s Bhagwati Food Private Ltd. He has submitted a copy of Final Order Nos. 70409-70417/2016 dated 30.06.2016 passed by this Bench in respect of appeal filed by M/s Bhagwati Food Pvt. Ltd. and others in Appeal Nos. E/51610-51618/2015 and submitted that this Tribunal had allowed appeals by setting aside the impugned Order-in-Appeals in the said appeals. 4. Heard the learned AR who has agreed that the present appeals are squarely covered by Final Order of this Tribunal in above stated case. 5. Having considered the submissions made from both sides and on perusal of record, we find .....

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