2018 (1) TMI 1513

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i, Advocate For the Respondent : Sh. M. R. Sharma, AR ORDER Justice (Dr.) Satish Chandra: The present appeal is filed against the order in appeal No. 236/RPR-I/2007 dated 14.11.2007 passed by the Commissioner (Appeals), Central Excise, Raipur-I. The period of dispute is April 2006 to September, 2006. 2. Brief facts of the case are that during the period under consideration, the appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd on perusal of record, it appears that identical issue has come up before the Tribunal in assessee's own case (Final Order No. 52990/2017 dated 20.04.2017) where it was observed that- "4. After hearing both sides and on perusal of record, it appears that an identical issue has come up before the Tribunal in the assessee-Respondent's own case for the earlier period [ M/s Ultratech Cement....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the relevant tariff entry in the Schedule for determining the a0pplicable rate of duty and it cannot be readily construed to have any deeming effect in relation to the process of manufacture as contemplated by Section 2(f) of the Act, unless expressly mentioned in the said Section Note."  5. Further, this Tribunal in the case of the appellant itself vide its Final Order No. 52712/201....