2016 (10) TMI 183

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.... Representative ORDER Heard both sides and perused the records. 2. This is an appeal filed against OIA--CCEA-SRT-II/SSP-135/2013-14/U/ S85-4---FINALORDER dt 24.7.2013 passed by the Commissioner (Appeal) Central Excise, Customs and Service Tax-SURAT-II 3. The facts of the case, in brief, are that the appellants are engaged in the manufacture of excisable goods viz., Polypropylene falling under ....

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.....965 (Guj) by  upholding  the decision of the Larger Bench of this Tribunal in the case of Panchmahal Steel Ltd  Vs CCE&ST, Vadodara - 2014(34)STR.351 (Tri. LB). 5. The Ld AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeal). 6. I find that the issue is no more integra and settled by the Gujarat High Court in Panchmahal Steel Ltd's case(Supra). Their Lordshi....