2012 (7) TMI 916

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....GMENT (Per : HONOURABLE MR.JUSTICE N.V. 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 advocat....

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....not deciding appeal of the Revenue against the non-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 p....

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....s fresh consideration by the tribunal.  On one hand the decision of this court 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 fa....