2018 (1) TMI 1392

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....p; for the Appellant. Smt. B.V. Siva Naga Kumari, Commissioner/AR  for the Respondent. ORDER M.V. Ravindran 1. All these three appeals are filed against Orders-in-Appeal Nos. 53, 54/2007(G)CE, dt. 26.09.2007 and 55/2007(G)CE, dt. 12.09.2007. 2. None appeared on behalf of appellant.  3. Ld. Commissioner/AR submitted written statement reiterating the grounds of appeal.&nb....

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....lauses alongwith notification at page No. 239 are very clear and since it is not available to the appellants.  We find that identical issue for the earlier period was decided by the Tribunal (wherein one of us Mr. M.V. Ravindran, Member (J) was a member) wherein the Bench following the judgment of Hon ble Apex Court in the case of CCE, Trichy vs. Rukmani Pakkwell Traders [2004(165)ELT 481 (SC....