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2014 (11) TMI 668

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....ri S. Muthal Raj, Advocate, for the Respondent. JUDGMENT These Civil Miscellaneous Appeals are directed against the final orders, dated 24-8-2007 passed in Final Order Nos. 1046 to 1050 of 2007 [2007 (220) E.L.T. 965 (Tri.-Chennai)]. 2. The respondent during the relevant period has engaged in manufacturing Ammonium Chloride and in connection with the production, the respondent has used to ....

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....Final Order Nos. 1046 to 1050 of 2007 wherein, set aside the order passed by the Commissioner of Central Excise (Appeals). Against the final orders passed by the appellate Tribunal, these Civil Miscellaneous Appeals have been filed by the Commissioner of Central Excise as appellant. 3. The learned counsel appearing for the appellant has contended that the respondent is not entitled to get re....

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....assed by the Assistant Commissioner, the respondent has received the amount in question and after setting aside the same by the Commissioner (Appeals), the respondent has once again paid the entire amount to the Department. Under the said circumstances, these Civil Miscellaneous Appeals have become infructuous and therefore, the same are liable to be disposed of accordingly. 5. The only poin....