2016 (8) TMI 704

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..... Srinivas ORDER: In both the writ petitions, the petitioner is M/s.MIL Industries Limited. In W.P.No.30169 of 2015, the challenge is to an order-in-original No.15/2015 dated 17.08.2015 and in W.P.No.30170 of 2015, the challenge is to a demand issued by the respondent. Since the legal issue in both the cases are one and the same, they are heard together and are disposed of by this common order....

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....Ltd., Vs. Commissioner of Central Excise, Calcutta-II reported in 2004 (164) E.L.T.390 (S.C) and also relied on the decision of the Customs, Excise & Gold (Control) Appellate Tribunal in the Assessees own case in Final Order No.816/99-B dated 03.08.1999 and contended that there is no manufacture involved. Though such a reply was given, the first respondent/Adjudicating Officer did not deal with th....