2008 (6) TMI 427

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.... Smt. Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against the Order-in-Appeal No. 192/2007 dated 30-08-2007 passed by the Commissioner of Central Excise (Appeals-I), Bangalore. 2. Shri S. Raghu, the learned Advocate, appeared on behalf of the appellant and Smt. Sudha Koka, the learned SDR, for the Revenue. 3.&e....

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....position, the lower authority confirmed the demand and the Commissioner (Appeal) upheld the order of the lower authority. It was urged that the Commissioner (Appeals) has relied on the Board's Circular dated 1-7-2002 erroneously. The Commissioner (Appeals) has also stated that the issue has not reached finality because the Department has gone in appeal against the orders favourable to the assessee....

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....ed by the Apex Court's judgment in the Indian Oxygen case cited supra. This Bench has followed the said decision of the Apex Court in the Final Order No. 1292/2007, dated 12-11-2007 in the appellant's own case. We also do not accept the Commissioner (Appeals)'s view that the issue has not reached finality and, therefore, is not bound to follow the ratio of the tribunal rulings. As long as there is....