2017 (4) TMI 1243

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....aj, Advocate for the respondent -assessee JUDGEMENT Per: Justice (Dr.) Satish Chandra: The present appeal is filed by the Department against the order-in-appeal No. JAI-EXCUS-02-Com-91-95-13-14 dated 12.12.2013 passed by the Commissioner (Appeals) Central Excise, Jaipur-II. The period of dispute is from 01.12.2003 to April 2007. The department has issued five show cause notices during the perio....

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....nue and Sh. Surbhi Sinha, ld. Advocate for the respondent-assessee. 5. After hearing both sides and on perusal of the record, it appears that the issue pertaining to repair and maintenance has come up before the jurisdictional Rajasthan High Court in the assessee's own case reported as Union of India vs. Hindustan Zinc Limited - 2007 (214) ELT 510 (Raj.). where the claim of the assessee was allow....