2016 (10) TMI 1052

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....  AND HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER Mr. Badrinath. N. R., CA For the Appellant Mr. N. Jagadish, AR For the Respondent JUDGEMENT Per : Ashok K. Arya The appellant viz., M/s. Tubular Bags Manufacturing Company is in appeal against the Order-in-Appeal No.70/2003 dated 31.3.2003 passed by the Commissioner of Central Excise (Appeals), Bangalore. The matter pertain....

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....aced on the following case laws: a. Chloride Industries Ltd. vs. CCE, Calcutta: 1997 (93) E.L.T. 773 (Tribunal) b. K.E. Technical Textiles Pvt. Ltd. vs. CCE, Kolkata: 2009 (235) E.L.T. 253 (Tri.-Kolkata) 4. The learned AR on behalf of Revenue reiterates the findings of the lower Revenue authorities. 5. We have carefully considered the facts of the case and the submissions o....