2004 (5) TMI 511

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....lant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - When the application for stay came up for hearing, we find that the appeal itself can be disposed of since the issue raised herein is already covered in favour of the appellants by the decision of this Tribunal and affirmed by the Hon'ble Supreme Court. 2. The dispute that has come up for ....

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....notice order No. 96/Commr./03-04, dated 30-1-2004 in the appellants own case in respect of a different period passed by the Commissioner of Central Excise, Raigad wherein he has followed to the decision of this Tribunal in Oil India Ltd. The deptt. went in appeal before Supreme Court. The Hon'ble Supreme Court decided the matter in favour of the assessee and the said order of the Supreme Court has....