2005 (6) TMI 455

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...., for the Appellant. Shri Motibhai A. Patel, Consultant, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. -  These two appeals are filed by the Revenue against the Orders-in-Appeal Nos. 1082 to 1083/99 (205 to 206-Ahd-II) CE/Commr. (A) Ahd., dated 6-8-99 passed by the Commissioner of Central Excise (Appeals), Ahmedabad. 2. M/s. Promact Plastics Ltd. filed refund cl....

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....he Assistant Commissioner sanctioning the refund which was decided by the Commissioner (Appeals) under Order Nos. 317-323/97(91 to 97) Ahd./CE/Commr.(A), dated 12-6-97. In the said order, the Commissioner (Appeals) gave direction to the Assistant Commissioner for recalculation of the refund due in Modvat account. Against this order of the Commissioner (Appeals) the department filed appeal before t....

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....ommissioner (Appeals) have already been finally decided by the Tribunal in its Order No. C-I/563-564/WZB/2003, dated 28-2-2003. Thus, the impugned orders passed by Commissioner (Appeals) are not maintainable as the issue has already been decided by the Commissioner (Appeals) under Order-in-Appeal Nos. 317 to 323/97 (91 to 97-Ahd.)/CE/Commr.(A), dated 12-6-97. It is not made clear to us that in wha....