2015 (10) TMI 1240

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....ative For The Respondent (s): Shri P.M. Dave, Advocate, Shri Amal P. Dave, Advocate Per: P.K. Das Revenue filed this appeal against the order of the Commissioner (Appeals), where the adjudication order was set-aside. 2. After hearing both the sides and on perusal of the records, we find that the Respondent was engaged in the manufacturer of Cotton Fabrics, Man Made Fabrics & Processed ....

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....ppeal filed by the Respondent. 3. We find that the issue is no more res-integra, in view of the decision of the Hon'ble Gujarat High Court in the case of Commissioner of Central Excise, Ahmedabad-II vs Omkar Textile Mills Pvt. Ltd. 2010 (262) E.L.T. 115 (Gij.) and the decision of the Tribunal in the case of Commissioner of Central Excise, Ahmedabad vs Bajaj Processors Pvt. Ltd. 2009 (248) E.L.T....