2000 (7) TMI 555

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....ellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Both the appeals are being disposed of by a common order as the issue involved is the same. Duty of Rs. 1,05,012.00 and Rs. 1,85,386.00 has been confirmed against the appellants vide impugned orders and penalty of Rs. 5,000/- has been imposed in each appeal. The said amount of duty has been confirm....

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....of M/s. Faridabad Tools Pvt. Ltd. v. C.C.E. - 1993 (63) E.L.T. 759 (T) was upheld by the Supreme Court and the appeal filed by the Department was dismissed. Following the dismissal of the Revenue's appeal by the Supreme Court in the case of Faridabad Tools Pvt. Ltd., the Tribunal has been following the ratio laid down in Faridabad Tool's case. In support, he relies upon the Tribunal's judgment in ....

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....ecisions are against the appellants, the impugned orders be upheld. 5. After considering the submissions made by both sides we agree with the learned Advocate that though Larger Bench decisions are against the appellants but it is seen that on both the issues, the appeals filed by the Revenue against the earlier orders of the Tribunal holding in favour of the assessee were dismissed. As to....