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2019 (12) TMI 113

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..... ring of registration - HELD THAT:- Tribunal has discussed the applicability of Section 11 to the successor and while observing that the provisions of Section 11 of Central Excise Act, 1944 cannot be invoked to demand duty on the successor, CESTAT has set aside the impugned order. We find that the present appeal is also against the same impugned order. When the impugned order is already set aside b .....

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..... ted:- 27-11-2019 - HON'BLE MR. S.S GARG, JUDICIAL MEMBER AND HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. Md. Rahim, Advocate, Mr. K.S. Ravi Shankar, Advocate For the Appellant Mr. P. Gopa Kumar, Jt. Commissioner (AR) For the Respondent ORDER PER : P. ANJANI KUMAR M/s. D & M Natural Fragrances had surrendered registration obtained for manufacture of excisable goods; on the basis o .....

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..... Thousand Only) vide orders 7-8/2008 dated 22/01/2008. On noncompliance the appeals were rejected vide orders 106-107/08 dated 29/02/2008. The appellants preferred an appeal before CESTAT, who vide Final Order 917-918/2008 dated 25/07/2008 set aside the impugned orders and remanded the issue to be decided again by following principals of natural justice. 2. In de novo order no. 41/2009 dated 31/07/ .....

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..... eal has been filed by the department against the order of the High Court. 3. The appellants have filed two appeals, E/968/2009 and E/969/2009, against the OIA 41/2009 dated 31/07/2009. Tribunal in the above said decision considered the appeal E/968/2009 and the present appeal E/969/2009 remained to be decided. The same is listed today for hearing and decision. Ongoing through the CESTAT s order in .....

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..... plicability of proviso to Section 11 to the successor, before 10/09/2004 was also decided in favour of the appellants and the same was upheld by the High Court. As the impugned order has already been set aside, the present appeal gets consequentially merged with the earlier order passed by the Tribunal. Hence, the present appeal is to be held to have been allowed earlier. We find that no intervent .....

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