2002 (12) TMI 383

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....N.K. Mishra, JDR, for the Appellant. S/Shri P.K. Das, (M) and B.N. Chattopadhyay, Consultant, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the three appeals filed by the Revenue are being disposed of together, as the issue involved is identical. 2. Vide the impugned orders, the Commissioner of Central Excise (Appeals) has remanded the matters to the original....

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....his view has been arrived at after taking into consideration the Hon'ble Andhra Pradesh High Court's judgment as also the judgment of the Hon'ble Supreme Court interpreting the provisions identically worded. We are in agreement with the above referred decisions. 3. However, we also note that the Division Bench of the Tribunal in the case of Vipor Chemicals Pvt. Ltd. v. Commissioner of Cust....