2011 (4) TMI 397

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....  The impugned order stands passed by Commissioner (Appeals) in denovo proceedings vide which he has confirmed the demand of duty of Rs.5,97,578/- and has imposed penalty of identical amount.   2. After hearing both the sides we find that the appellant are engaged in the manufacture of hi-fi music system and air conditioners. In respect of music system, they were availing the benef....

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....more res-integra and stands settled by the Tribunal in the same appellant s case as reported in 2010 (251) ELT 436 (Tri. Ahd.). After taking note of the above decision of the Tribunal in the case of Noida Industrial Beltings, and the subsequent two decisions, which were in favour of the assessee, the Bench had observed that the subsequent decisions have to be followed. For better appreciation we r....

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.... rightly pointed out by the learned advocate and further we also find that even the SDR representing the department was same. Further, after going through the notifications and the decisions of the Tribunal we find that the subsequent decisions have interpreted the notifications correctly and there is only one decision which is in favour of the Revenue and that happens to be the earliest decision.....