2017 (8) TMI 1036

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....or the Respondent. ORDER [Order per : Justice Dr. Satish Chandra, President]. - The present appeal is filed by the appellant against the order-in-appeal No. 206/BPL/2012, dated 8-10-2012 passed by the Commissioner (Appeals), Central Excise, Bhopal. 2. The brief facts of the case are that during the period under consideration the appellant was in manufacturing of double paper covered alumin....

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....s reversed. No benefit was taken by the appellant. 3. After hearing rival submissions, it appears that the identical issue was decided in favour of the appellant in the case of Salvi Chemicals Industries v. CCE on 7-1-2005 - 2005 (182) E.L.T. 170 (Tri.-Mumbai) wherein it was observed - "that the payment of duty on one of the products by mistake, cannot be equalised to options as to invoke t....