2012 (8) TMI 413

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....or the Respondent (s)   Per Shri S. K. Gaule :   Heard both sides. Revenue filed this appeal against Order-in-Appeal No. Kol/Cus/CKP/160/2006 dated 24.08.2006. 2. Briefly stated the facts of the case are that the appellant filed Bill of Entry No.213284 dated 02.12.2004 for clearance of L.G. Contractors. The Bill of Entry was assessed and the appellant paid duty accordingly. Subs....

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....f. 11-5-2001. The contention is that the Hon ble Supreme Court in the case of Mil India Ltd. Vs. Commr. of Central Excise, Noida reported in 2007 (210) ELT 188 (SC) has also taken the similar view. The contention is that on the earlier occasion, this case was remanded by the ld. Commissioner (Appeals) to the lower adjudicating authority and who has passed a similar order and thereafter, the ld. Co....