2006 (3) TMI 631

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.... for the Appellant. Shri D.D. Gawalani, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The original authority had dropped the demand against the respondents both on merits and limitation. The lower appellate authority has held that the demand was sustainable on merit, but has held the same to be time barred. Hence, this appeal by the de....

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....95 (80) E.L.T. 445. (3)     Queen Electrical Industries v. C.C.E., Madurai - 2002 (150) E.L.T. 284. He further states that the Department's appeal against the Tribunal order in Intercity Cable System has been dismissed by the Hon'ble Supreme Court vide 1996 (88) E.L.T. A68 (S.C.). 3. After hearing both sides, we find that the cited decisions of the Tribunal have held....