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2017 (2) TMI 1280
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....ppellant :- Sudeep Kumar For the Respondent :- Dipak Seth ORDER 1. Heard Sri Sudeep Kumar, Advocate, for appellant and Sri Dipak Seth, Advocate, for respondents. 2. This appeal under Section 35-G of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944") has arisen from judgment and order dated 28.07.2011 and 12.11.2013 passed by Customs, Excise and Service Tax Appellate Trib....
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.... Electrodes, S.S.Coil. M.S. Angle, M.S. Channels and Joists. Appeal was fixed for hearing on 28.07.2011 when on behalf of Assessee none was present, hence Tribunal proceeded to decide appeal ex parte and dismissed the same following its earlier order in Jaypee Rewa Plant Vs. CCE, Raipur 2003 (159) ELT 553. 5. Apparently Jaypee Rewa Plant Vs. CCE, Raipur (supra) is a judgment dealing with Weldin....
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....nce this appeal has been preferred on merits challenging the judgment and order dated 28.07.2011 also and we find that Tribunal has relied on a judgment which was only with respect to 'welding electrodes' and not other items, it was not justified to decide the issue of various different items in the light of judgment in Jaypee Rewa Plant Vs. CCE, Raipur (supra). We are informed that in res....