2017 (5) TMI 629

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....R This appeal is filed by Revenue against Order in Appeal No. HYD-CEX-001-APP-077-15-16 CE, dated 23.03.2016 2.   None appeared on behalf of the respondent. 3.   On perusal of records, I noticed that the issues lies in a narrow compass, accordingly I take up the appeal for disposal in the absence of any representation from respondent. 4.   Heard the submis....

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....ning to past period, vide Final Order No. E/26271-26272/2013 dated 10.03.2016 In the orders passed by Hon'ble Tribunal, the case of Sree Rayalaseema Hi-Strenth Hypo Ltd, [2012(278)ELT 167 (AP)] was distinguished and it was held that "the Hon'ble High Court has not considered the point as to whether manufacturing operations was commercially feasible without regular repair and maintenance of....