2011 (3) TMI 1175

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....is in appeal against the impugned order. 2. This is a second round of litigation. In the earlier round, this Tribunal vide order No. C-III/211 & 212/02-WZB dated 21.11.2002 held that since the abatement as claimed by the applicant has not been decided, they should not be subjected to the demand of duty, penalty and interest and accordingly have remanded the appeal proceedings for denova consider....

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....by the lower appellate authority as per the direction of this Tribunal in earlier proceedings. It is also an admitted fact that the Revenue has not challenged the earlier order passed by this Tribunal, therefore, the said order has attained finality. As per the Board's Circular No. 485/51/99-Cx dated 15.9.1999, the Board has given instruction that 'the Commissioner to decide first whether the proc....