2016 (1) TMI 105

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....R) ORDER Per Archana Wadhwa The appellants are manufacturers of non-alloy steel bars. They are also undertaking the job work for its customers, in terms of Notification No.214/86-CE dt. 26/03/1986. During the course of manufacture of goods on job work basis, they used duty paid furnace oil and Oxygen and availed the benefit of CENVAT credit of duty paid on the inputs. 2. Revenue, by en....

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.... proceedings. 4. Revenue, being aggrieved with the said order, filed an appeal before Commissioner(Appeals), who reversed the order. Hence the present appeal. 5. Nobody appeared for the appellant. Accordingly, I have heard learned AR Shri N. Jagadish, Superintendent. 6. It is not disputed that the issue stands decided in favour of the assessee by the Larger Bench decision of the Tribunal ....

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..../86-CE, he has set aside the impugned order of the lower authorities. 7. I do not appreciate the above conduct of the Commissioner(Appeals). In spite of having accepted that the issue stands decided, he has not applied the ratio of the same on the sole ground of difference in period. He has not explained as to how the earlier decisions would become inapplicable for the subsequent period, especi....