2017 (2) TMI 257

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....umar Singh, Supdt (AR),  for Respondent ORDER These two appeals are filed by the appellant assessee against Order-in-Appeal No. 33-CE/APPL/MRT-I/05 dated 29/03/2005 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-I. 2.  The issue in these appeals, filed by the appellant assessee is whether the appellants - manufacturer of M.S. Ingots who had initially opted to pay....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dence in support of his claim, determine the actual production and re-determine the amount of duty payable by the assessee with reference to such actual production at the rate specified in Subsection 3. In the earlier round of litigation between the parties this Tribunal in Appeal No.E/794/99-NB with E/809/99-NB vide Final Order No.A/387-88/99-NB dated 4th May, 1999, following the ruling in the ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n'ble Supreme Court against this order was dismissed on the ground of limitation. We also take notice that for the preceding period 1998-99, this Tribunal in the litigation between these very parties in Appeal No.E/33590/2004-NB (A) vide Final Order No. 424/05-NB dated 30/03/2005 taking notice of the earlier order and rejection of the appeal of revenue by The Hon'ble Supreme Court, held that t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s also challenged in appeal by Revenue and vide order dated 16/07/2015 the Revenue's appeal was dismissed and the Hon'ble Supreme Court passed the following order: - "the appeal of the respondent was allowed by the CESTAT, inter-alia, on the ground that the issue involved had already been considered by the Tribunal while remanding the case in Final Order No.A/387 - 388/99-NB dated 4th May....