2007 (1) TMI 414

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.... S/Shri K.S. Ravi Shankar & Naveen Kumar, Advocates, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - Revenue appeals arising from Orders-in-Appeal No. 232/2004-C.E., dated 10-9-2004 and No. 231/2004-C.E., dated 10-9-2004 have been passed by the Commissioner of Customs & Central Excise (Appeals), Guntur. The issue pertains to excisability of parts moulded/fitted to motor v....

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.... the Revenue and therefore, it has become final. He submits that in such a situation, the appeal becomes infructuous in the light of the Apex Court judgment rendered in the case of Jayaswals Neco Limited v. CCE - 2006 (195) E.L.T. 142 (S.C.); Birla Corporation Ltd. v. CCE - 2005 (186) E.L.T. 266 (S.C.) and IOC Limited v. CCE - 2006 (202) E.L.T. 37 (S.C.). 3. The learned JDR reiterated the ....