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2013 (12) TMI 506
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....Ahibaran, AR. For the Respondent : Shri Bharat Raichandani, Adv. PER : Ashok Jindal The Revenue is in appeals against the impugned orders wherein the demand of excise duty was set aside by the Commissioner (Appeals). 2. As the issue involved is common in all the appeals therefore, all the appeals are being disposed of by a common order. 3. The issue involved is relating to the deman....
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....in the case of L.R. Brothers Indo Flora Ltd. vs. Commissioner of Customs Meerut - (2008-TIOL-1649-CESTAT-DEL) and CCE Pune I vs. Horizon Flora India Ltd. - (2013-TIOL-203-CESTAT-MUM) in support of his contention. 6. Considered the submissions made by both the sides. 7. We find that the case law relied on by the learned A.R. deals with the demand under the Customs Act. Admittedly, in these ma....