2004 (8) TMI 461

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..... Shri K.K. Anand, Advocate, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal which has been filed by the Revenue against the impugned Order-in-Appeal, the issue relates to the assessment of the goods under Section 4A instead of Section 4, which were cleared by the respondents during the period July to Feb., 2001 involving differential duty of Rs. 61,671/-. 2.....

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....msp;The ld. SDR has produced the copy of the order passed by the Tribunal in the respondents own case for the earlier period denying them the benefit of Section 4A of the Central Excise Act and contended that the impugned order in the light of the said earlier order deserves to be set aside. The ld. Counsel for the respondent's on the other hand, has produced copy of the order passed by the Tribun....

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....e liable to be assessed under Section 4. This judgment of the Tribunal in the respondents own case for the earlier period, had attained the finality having been not challenged before the higher forum. The fact that this judgment had been distinguished by another Bench of the Tribunal in the case of M/s. Ishaan Research Laboratories Pvt. Ltd. - 2004 (172) E.L.T 484 (T) (Final Order Nos. 442-443/200....