2008 (8) TMI 615

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....umari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - These appeals have been filed against the Orders-in-Appeal No. 365/2006 (V-l) & 32/2006 (V-l) (D) CE both dated 11-12-2006 passed by the Commissioner of Customs & Central Excise (Appeals) Visakhapatnam. 2. As the issue involved in both these appeals is one and the same, we are taking up the matter for dis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st this order the appellant approached Commissioner (Appeals) who passed the Order-in-Appeal 365/2006 dated 11-12-2007 confirming the demand. However, the Adjudicating Authority in his Order No. 33/2002 dated 2-7-2002 on the same issue he dropped the proceedings. Revenue appealed to the Commissioner (Appeals) who allowed the Revenue's appeal in the Order-in-Appeal 32/2006 dated 11-12-2006 against ....