2012 (7) TMI 916

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..... ANJARIA) 1. The present appeal is preferred by the Department against common order dated 18.02.2008 of the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad in Central Excise Appeal No. 3451 of 2005 as well as Appeal No. 3532 of 2005. 2. Learned Senior Counsel Mr. R.J. Oza assisted by Ms. Mittal Upadhyay, learned advocate for the appellant stated that against the i....

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....n-imposition of penalty and non-conferment of interest leviable on the respondent. 4. The learned counsel submitted that the present appeal is separately filed so as to obviate a technical objection inasmuch as a separate appeal is required to be filed because the respondent had preferred two separate appeals before the Tribunal. He placed on record the order dated 24.03.2011 of the Division Benc....

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....urt in case of Gujarat Narmada Fertilizers Co. Ltd. (supra) which was the sole decision relied upon by the Tribunal stands reversed. On the other hand, the case of the applicant assessee is that there were several other contentions which could have been decided by the Tribunal resulting in ultimate decision in favour of the applicant" 5. Accordingly, the case is remanded and it was stated before ....