2012 (12) TMI 548

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Member 1. These appeals are filed by the Revenue against the impugned order passed by the Commissioner (Appeals) wherein the demand confirmed by the adjudication order was set aside. The respondents are also filed Cross Objection to the appeals. 2. As the issue involved in these appeals is common, therefore all the appeals are disposed of by a common order. 3. The short issue involved in the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T 280 (Tri-Mumbai), wherein it was held by the Hon'ble Tribunal that, since the differential duty was paid even before the finalization of provisional assessments, the appellants are not liable to pay any interest, is fully applicable to the facts of this case. I further find that Commissioner of Central Excise, Nagpur, had filed an appeal before the Hon'ble Bombay High Court (Nagpur Bench), again....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellate authorities.     10.1 I further find that the Hon'ble CESTAT, Mumbai, vide their Orders dated 21.02.2008 and 17.03.2011, in the appellants own case relating to provisional assessments for the earlier period, have decided the said issue in their favour, after relying upon the judgment of Hon'ble Bombay High Court, in the case of Ispat Industries Limited (supra)." 4. As the ....