2018 (4) TMI 1406

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....af, Assistant Commissioner (AR), for Respondent Per: Anil Choudhary The present appeal is arising out of Order-in-Appeal No. 22-CE/GZB/2010 dated 24/02/2010 passed by Commissioner of Central Excise & Customs (Appeals), Ghaziabad. 2. After hearing the both sides, we find that the appellant is manufacturer of Mill House New Rollers & Re-shelling of Rollers and sugar mills parts. They are also re....

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....05 but assails the same on the point of limitation. For the above proposition, reliance is placed upon Tribunal's decision in the case of Jagat Machinery Pvt. Ltd. vs. Commissioner reported at 2013 (32) STR 663 (Tribunal Delhi). 4. We find that an indentical issue was the subject matter of the said decision of the Tribunal, wherein it stands held that the activity of re-conditioning of old and wo....