2012 (4) TMI 158

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..... Agrawal, Commr. (A.R.) for the Department   ORDER NO ..   Per Shri S. K. Gaule :   Heard both sides. Both Revenue as well as Assessee are in appeals against the same Order-in-Original No.18/Commissioner/CE/Kol-V/Adjn./2005 dated 31.3.2005 passed by Commr. of Central Excise, Kolkata V.   2. The issue involved in this case is common. Therefore, they are taken up, to....

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....olkata vide its Order No.S-38-39/A-49-51/Kol/08 dated 8.1.2008 and in the case of Automatic Small Scale Industries and Others Vs. Commissioner of Central Excise, Kol.II vide Order No.A-61-70/Kol/2012 dated 8.2.2012, on similar facts and circumstances, remanded the case to the lower adjudicating authority for deciding afresh. Therefore, the case is remanded to the adjudicating authority for decidin....