2008 (7) TMI 294

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 3/2008-S.T. dated 31-1-2008 passed by the Commissioner of (A), Cochin confirming Order-in-Original No. 99/2006/S.T. dated 31-8-2006 passed by the Assistant Commissioner of Central Excise, Thrissur Division confirming demand of Rs. 70,950/- alon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the Tribunal on this very point in large number of cases reported in 2006 (1) S.T.R. 221; 2006 (2) S.T.R. 121; 2006 (2) S.T.R. 89; 2006 (3) S.T.R. 45 and many others yet both the authorities chose not to follow the Tribunal rulings and disregarded the same. Before the Commissioner (A), the appellants also relied further rulings of the Tribunal rendered hi the case of Shilpa Colour Labs v. CCE, C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d SDR reiterated the Commissioner's findings and said that the matter is pending before Kerala High Court in Fuji Colour World. 4. We have carefully considered the submissions. We notice that the issue is fully settled in assessee's favour by large number of judgments. The latest judgment in the case is of CCE, Mysore v. Crystal Colour Lab - 2008 (10) S.T.R. 26 (Tri.-Bang.) which also has rejec....