2004 (2) TMI 519

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....l, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After hearing both sides duly represented by Shri B.N. Chattopadhyay, learned Consultant for the applicants/appellants and Shri A.K. Mondal, learned S.D.R. for the Revenue, we find that the impugned order has been passed by the Commissioner (Appeals) in de novo proceedings, when the matters were earlier remanded to him....

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....pellants fairly agrees that the issue stands decided against them by the earlier order of the Tribunal in the case of the same parties, being Order Nos. A-129 to 135/KOL/2003, dt. 19-2-2003, where the Tribunal held that the Aluminium Circles are excisable goods and the demands of duties were confirmed against the appellants. However, it was observed that there were sufficient facts for the applica....

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.... such, he submits that the matters be remanded to the Assistant Commissioner for quantification of the correct demands of duties. Penalties be also set aside in view of the earlier Order of the Tribunal. 4. Shri A.K. Mondal, learned S.D.R. for the Revenue reiterates the reasoning of the lower authorities. 5. The issue of excisability of Aluminium Circles is no more res integra and has ....