2012 (10) TMI 302

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....uty has been demanded with interest and equal amount of penalty has been imposed in the two orders impugned in the appeals. The issue involved in both the orders are same and, therefore, both the appeals are taken together. 2. The learned advocate submits that in respect of earlier show-cause notices issued, the Commissioner (Appeals) had already decided the issue in their favour and no ap....

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....para 3.2 of the manual on Central Excise Rules of C.B.E. & C. and also decision of this Tribunal in the case of Prestige HM Polycontainer Ltd. v. Commissioner of Central Excise, Thane-II reported in 2011 (263) E.L.T. 459 (Tri.-Mumbai). 4. We have considered the submissions. We find that the decision cited by the learned DR is not relevant to the issue since the question of dutiability of s....