2004 (3) TMI 692

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....h, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - Both these appeals raise common question of law and facts and arising from the same Order-in-Appeal No. 83-84/2001, dated 13-2-2001. Hence, they are taken together for disposal as per law. The Commissioner in the impugned order has given the following findings :- "The appellant has cited quite a few judgments to support his c....

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....ter. 3. Ld. Advocate, Shri G. Sampath fairly conceded that the issue is no longer res integra and the matter is covered against the appellants in terms of the Larger Bench judgment of the Apex Court rendered in the case of LML Limited v. CCE, Kanpur [2002 (142) E.L.T. 273 (S.C.)]. The Apex Court has reiterated the findings expressed in their earlier judgment rendered in the case of Kiran Spi....