2018 (5) TMI 1295

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....gi, Advocate Present for the Respondent(s): Mr. G.M. Sharma, A.R. Per : Devender Singh The appellant is in appeal against the impugned order dt. 01.11.2007. 2. Brief facts of the case are that the appellant is engaged in the manufacture of brake linings and clutch facings falling under Chapter Heading 68 & 84 of the first schedule to the Central Excise Tariff, 1985. The same were being....

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.... penalty. The same was upheld by the Commissioner (Appeals), and, hence the present appeal. 3. Ld. Advocate appearing for the appellant submits that the issue is no more res-integra and has been decided by this Tribunal in their favour in their own case vide Final Order No. A/61787/2017- EX[DB] dt. 08.09.2017 in Appeal No. E/734/2009-EX[DB]. He also relied on the following other case laws: (....

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....made by both the sides, we note that the decisions relied upon by the Ld. Advocate covered the issue directly. We also note that the decision relied upon by the Ld. DR has not referred to the precedent decisions vide which the same vary notification was interpreted and held as applicable to the vendors and intermediate manufacturers. Apart from that the Tribunal decision in the case of Vulcan Gear....