2017 (4) TMI 684

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....e Appellant-Revenue Present Shri Praveen Sharma, Advocate for the respondent ORDER Per Dr. D.M. Misra: Heard both sides. 2.    This appeal is filed against  Order-in-Appeal No. 14 to 15/2004 (14 to 15A-II Central Excise/DK/Comm(A)/Ahd. dated 20.1.2004 passed by the Commissioner  (Appeals III), Central Excise & Customs, Ahmedabad. 3.   The brief ....

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....before the ld. Commissioner (Appeals) who, in turn,  set aside the order of the adjudicating authority  and allowed their appeal. Hence,  Revenue is in appeal. 4.  Ld. A.R. for Revenue submits that against the earlier order of this Tribunal, appeal has been filed before the Hon'ble Supreme Court and  the Supreme Court remanded the matter to the Tribunal  reported a....

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....ribunal. 5.   Ld. Advocate for the Respondent-assessee fairly submits that  the  issue of classification has been decided against the assessee, however,  they are entitled to cum-duty price benefit. 6.  We find that this Tribunal in the appellant's own case (supra), after analyzing the process of manufacture , relevant tariff entry and HSN Notes  concluded ....