2018 (9) TMI 1667

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....Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench The matter is being taken up for hearing pursuant to the order dated 13.4.2018 by the Hon'ble Supreme Court in Civil Appeal No. 3792 of 2018 filed by the appellant. By the said order, the Hon'ble Supreme Court has condoned the delay in filing the appeal before the Tribunal. 2. Today, when the matter came up for hearing, w....

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..... Commissioner of Central Excise, Trichy reported in 2015 (40) STR 322 (Tri. Chennai) had allowed the appeal in their favour. 4. On behalf of Revenue, ld. AR Shri S. Govindarajan reiterated the findings in the impugned order. 5. Heard both sides. 6. We find that the ld. counsel is correct in his assertion that the issue has already been decided in their favour by the case law relied upon ....