2014 (11) TMI 960

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....heth, for the Respondent. JUDGMENT We have heard Mr. R.J. Oza, learned Senior Standing Counsel appearing for the Central Excise & Customs Department - appellant herein and Mr. Paresh Sheth, learned counsel appearing for the respondent-assessee. 2. This appeal has been filed proposing the following question of law, which is seriously pressed by learned Senior Counsel appearing for the appel....

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....rder, the Tribunal allowed the appeal of the assessee with reduced penalty of Rs. 40,000/-. This Court vide order dated 18-2-2009 passed in Tax Appeal No. 1686 of 2007 quashed the said order of the Tribunal and remanded the matter to the Tribunal for reconsideration after considering the decision of the CESTAT, Mumbai in case of Elson Packaging Industries Pvt. Ltd. v. CCE, Surat, 2004 (169) F.L.T.....

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....onsidered opinion that once this Court has directed the Tribunal to consider the decision in the case of M/s. Elson Packaging Industries Pvt. Ltd. and the Tribunal records this fact in Paragraph 1 of its judgment, but again fails to consider  the said judgment, therefore, the impugned order of the Tribunal cannot be maintained. Under the circumstances, the impugned order of the Tribunal is se....