2018 (9) TMI 26

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....ent ORDER Heard. 2. This appeal under Section 35-G of the Central Excise Act, 1944 has been filed by the Revenue against the final order dated 18.1.2017 (Annexure - A) passed by the Appellate Tribunal, whereby the learned Tribunal came to the conclusion that Board's circular No.6/92 dated 29.5.1992 does not debar clubbing of turnover and it is also observed that there is no allegation that ....

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....11.2014 (Annexure-A) passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, by which the learned Appellate Tribunal allowed the appeal of the assessee filed against order dated 12.08.2005 (Annexure-C) passed in order-inoriginal No.66/Comm/CEX/IND/05 by the Commissioner, Customs & Central Excise, Indore, whereby Central Excise Duty amounting to Rs. 78,72,452/- imposed on the res....

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....f the case, similar question was raised before the Gujarat High Court in the case of Commissioner v. Kich Industries reported in 2014 (305) ELT 107 (Gujarat); and other decisions (1) Commissioner of Central Excise, Chennai-II v. Vadapalani Press & others reported in 2014-TIOL-2208-HC-MAD-CX, (2) Commissioner of Central Excise, Panchkula v. Special Machine reported in 2009 (242) ELT 330 (P&H), appe....

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....n 35-L and not under Section 35-G of the Central Excise Act, 1944 to the High Court. 4.On due consideration of the facts and circumstances of the present case, so also the law laid down in the cases of Commissioner v. Kich Industries (supra), Commissioner of Central Excise, Chennai-II v. Vadapalani Press & others (supra), Commissioner of Central Excise, Panchkula v. Special Machine (supra), Com....