2017 (7) TMI 1243

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....llant. Shri H.C. Saini, AR, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeal is filed against the Order-in-Original Nos. 52-53/2012 (ST), dated 31-12-2012 passed by the Commissioner of Central Excise, Customs and Service Tax, Tirupati. In both the appeals, the identical issue is "whether the appellant is entitled to concessional rate of duty as per....

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..... Saini, AR for the Revenue. 3. After hearing both the parties and on perusal of the record, it appears that the identical issue has come up before the Tribunal in assessee's own case (Final Order No. 1389/2008, dated 8-12-2008) where the ratio laid down in the case of Grasim Industries Ltd. (Unit-I) v. CCE, Trichy vide Final Order No. 1169/2008, dated 20-10-2008 [2009 (238) E.L.T. 655 (Trib....

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....circular was cited but not considered. It is also noticed that the Ld. Commissioner was carried away by an opinion of the Controller of Legal Metrology which was to the effect that 50 kg. cement packages were covered under the provisions of the aforesaid Act and Rules. The expert's opinion was apparently given without reference to the material fact that the cement in question had been cleared to i....