2019 (6) TMI 1583

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....t. JUDGMENT This appeal is filed by the assessee against the order of the Learned CESTAT dismissing the appeal of the assessee following its Larger Bench view in the case of Mutual Industries v. CCE, Mumbai [2000 (117) E.L.T. 578 (Tribunal)]. 2. The controversy in brief is that the assessee, who is engaged in the business of manufacture of CNC Lathes, CNC Machining Centre and Iron Casting....

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.... already for the prescribed number of castings manufactured by the assessee and supplied back to the BEML the additional manufactured Castings could not attract any Excise Duty. 4. Learned Counsel for the Revenue, however, sought to justify the impugned order passed by the Tribunal. 5. Having heard the Learned Counsel appearing for the parties, we are of the opinion that the order pass....