2019 (4) TMI 1460

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....CHNICAL) Dr. Samir Chakraborty, Sr. Advocate & Rajeev Waglay, Adv. for the Appellant Shri S. S. Chattopadhyay, Suptd. (A. R.) for the Revenue ORDER The present appeal is directed against the Order-in-Original No. 28/Commr./Denovo/CE/KOL-V/ADJN/09 dated 31/03/2009. These appeals have been filed by Revenue against the order passed by the Commissioner dropping the proceedings in respect o....

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....ent of redemption fine. This order was challenged by all persons before the CESTAT in the first round of litigation. The CESTAT vide its Order dated 15/01/2001, remanded the matter to the Commissioner for passing Denovo Order with some directions. The Jurisdictional Commissioner however, did not comply fully with the directions of the CESTAT but reduced the redemption fine imposed on M/s. I.T.C. a....

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....ted that a part of the demand falling within the period 13/03/1995 to 01/12/1995 would survive. 3. Heard Shri S. S. Chattopadhyay, Ld. DR on behalf of Revenue. The appellants are represented by Rajeev Waglay, Adv. And Dr. Samir Chakraborty, Sr. Advocate. 4. It is seen that the impugned order has decided the issue only with reference to M/s. Interscape; hence we are at a loss to understand th....

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....enefit of exemption as handicraft vide Notification No. 76/86 dated 10/02/1986. It has been recorded by the Commissioner in the impugned order that it was a long standing practice since 1989 when furniture was granted exemption as handicrafts. The position stands reversed only with the case decided by Hon'ble Supreme Court. In view of the above, he has taken the view that for the period until the ....