2013 (5) TMI 345

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....e Respondent: Ms. Rnjana Jha, D.R. JUDGEMENT Per Sahab Singh: These are three appeals filed by Sub Divisional Officer Punjab State Electricity Board (here in after referred to as appellants) against order in original passed by Commissioner of Central Excise Jallandhar. 2. Brief facts of the case are that appellants are manufacturer of LT/HT Coils falling under Chapter Sub-heading 8504 ....

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....riginal No. 10-11/2006 dt. 31.08.2006 confirming the duty, interest and imposing equally amount of penalty on them. Third SCN dt. 18.10.2006 was issued to them demanding duty of Rs. 50,14,808/-payble on LT/HT Coils cleared by them during the period 01.11.2005 to July 2006. This SCN was adjudicated by the Commissioner Vide his order in original No. 20/2007 dt. 27.04.2007 confirming duty interest an....

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.... dated 28.04.1992 (d) Final Order Nos. E/6-14/199S/B1 dated 19.12.1994 He submits that in view of these decisions their appeals need to be allowed. 4. Ld. DR appearing for the Revenue reiterates the findings of the Commissioner. She submits that the Tribunals order dt. 26.02.1987 related to the situation as it existed when the erstwhile tariff was in force before 1986 and other decisions ....