2018 (5) TMI 1196

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....R. Sharma, AR for the Respondent Per: Justice (Dr.) Satish Chandra: For the reasons mentioned in the RoA application, we recall our final order No. 55297 of 2017 dated 17.07.2017 where the appeal was dismissed for default. The appeal is admitted and restore to its original order. 2. With the consent of both the parties, we heard the appeal on merits. 3. The present appeal is filed against th....

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....en filed by the appellant. 5. After hearing both the parties and on perusal of record, it appears that the identical issue has come up before the Tribunal in the case of Autopack Machines Pvt. Ltd. vs. CCE, Thane-I -2016 (12) TMI 653-CESTAT Mumbai as well as in the case of CCE, Mumbai vs. Official Liquidator Brimco Plastic Mach. P. Ltd. -2015 (10) TMI 2281 (SC) where it was observed that- "This ....