2007 (2) TMI 452

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....lant. Shri Anil Kumar, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellants are required to pre-deposit duty amount of Rs. 5,06,029/- and Rs. 4,94,187/- along with education cess and equivalent penalties in Appeals No. E/29/2007 and E/28/2007 respectively. The issue is common in both the cases and hence they are taken up together for the disposal as per law. Th....

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....tion. The appeals of the said M/s Mahalakshmi Profiles Ltd. were allowed by the Commissioner (Appeals) by Orders-in-Appeal No. 20, 21/2006 (H-1) CE, dated 3-4-2006, while in the appellant's case the Commissioner has taken a different view. The learned Consultant submits that such a different view cannot be taken in respect of two different parties in the same issue. In this regard, he relied on th....