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2019 (11) TMI 241
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.... Member (Judicial) And Hon'ble Shri P. Venkata Subba Rao, Member (Technical) Shri Mansoor Ilahi, Advocate for the Appellant Ms. T. Usha Devi, JC (AR) for the Respondent ORDER PER BENCH The issue involved in all these appeals being the same, they are heard together and are disposed by this common order. 2. Brief facts are that the appellants are engaged in the manufacture of refin....
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....er. He submitted that the issue stands covered by the decision of the Larger Bench of the Tribunal in the case of Ricela Health Foods Ltd. & Ors. Vs. Commissioner of Central Excise, Chandigarh - 2018 (2) TMI 1395-CESTAT New Delhi. The said decision was applied in the appellant's own case for earlier periods and the Tribunal had set aside the demands. 4. The ld. AR Ms. T. Usha Devi appeared on b....