1999 (5) TMI 174

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...., for the Appellant. Shri K.M. Patwari, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeals arise out of the common order passed by the Collector of Central Excise, Aurangabad. The second appeal is by M/s. Jyoti Structures Ltd. who are manufacturers of transmission line towers falling under Chapter Heading 7303.90 of the Schedule to the CETA, 1985. T....

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....submits that both on merits and on limitation the demand for a prior period has been set aside by the Tribunal in their own case by the Final Order No. C/4417-18/98-WZB, dated 30-11-1998 in Appeal Nos. E/1107/92 and E/1108/92 in which the Tribunal has held that in the absence of any evidence of mutuality of interest between the appellants herein the determination of the assessable value on the bas....