2018 (6) TMI 1408

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....nam, Superintendent (AR) for the Respondent. [Order per: M.V. Ravindran] These two appeals are directed against Orders-in-Appeal No. VIZ-EXCUS-001-APP-177 & 178-17-18, dated 22.12.2017. Since both these appeals raised a common question of law, hence they are being disposed of by a common order. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding rever....

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....reproduced the findings of the other case laws held in favour of the appellant and submits that subsequently also, in Final Order No. A/31455-31460/2017 dated 07.09.2017 and Final Order No. A/30405/2018 dated 08.02.2018, the appeals are allowed. 5. Learned Departmental Representative submits that Division Bench decision of the Tribunal in the case of M/s I.B.P. Company Ltd., Vs. CCE & ST, Raipur ....