2016 (12) TMI 94

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.... was also required to produce all the documents and evidences upon which they intend to rely in support of their defence. Thereafter, the Original Authority has passed an order, dated 30.07.1997 holding that the demand in respect of paper tubes is sustainable and confirming the demand of Rs. 80,843/- in respect of tubes cleared to Fireworks Industries and Rs. 7,615/- in respect of tubes cleared to sports goods manufacturing Industries, under Section 11A of Central Excise Act, 1944. 3. The Assessee aggrieved by the above-said order filed an appeal before the Commissioner of Customs and Central Excise (Appeals), Trichirappalli, in Appeal No.99/98-(MDU). The lower Appellate Authority vide order, dated 28.08.1998 has dismissed the appeal and t....

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....appearing for the appellant/Revenue would contend that the appeal in E/534/2003 was preferred against the order in Appeal No.148/2003 (MDU), dated 29.04.2003 and the Tribunal vide order dated, 30.01.2012, remanded the matter to the lower Appellate Authority for fresh consideration after giving adequate opportunity of hearing to both sides and also taking into consideration the grounds urged by both parties. In the light of the said development, the learned counsel for the appellant prays that the appeal deserves to be allowed. 7. On the contrary, the learned counsel appearing for the respondent/assessee would contend that the Tribunal on a fair and proper consideration of the facts and legal aspects, rightly allowed the appeal and at this ....