2012 (4) TMI 574

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....sh V. Sheth   ORDER (Per : MR.BHASKAR BHATTACHARYA, A.C.J.) This Appeal under Section 35G of the Central Excise Act, 1944 ["the Act"] is at the instance of the Revenue and is directed against order dated August 21, 2007 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad ["the Tribunal"] in Appeal No. E/405/2006, by which the Tribunal allowed the a....

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....Subsequently however, on an application of the Revenue, the present Appeal was restored vide order dated November 11, 2011 passed by a Division Bench of this Court. Mr. Ravani, learned counsel appearing on behalf of the appellant tried to convince us that the factual difference in this case from the one relied upon by the Tribunal was that in that case, duty was exempted whereas in the case befor....