2018 (8) TMI 540

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....lant: Shri Ishan Bhatt (Advocate) For Respondent: Shri A. Mishra (AR) ORDER Per: Raju These Rectifications of Mistake applications have been filed by the Revenue in respect of order NO. A/10735-10736/2017 dated 03.04.2017. 2. Revenue has filed this application ascertaining that the Revenue had in its appeal also filed appeal in respect of M/s Hindalco Industries Limited. The order of Tribu....

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.... the factory for consideration, are to be treated as excisable goods. 5. in view of above findings, we did not find merit in the impugned orders of the Ld. Commissioner (Appeals) in Nav Bharat case. Accordingly, the same is set aside and appeal is allowed, whereas in the case of Saibal Niyogi, the impugned order is upheld and Revenue's appeal is dismissed being devoid of merit." It has bee....