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2023 (9) TMI 232
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....M. MISRA, MEMBER (JUDICIAL) AND HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL) APPEARANCE: For the Appellant : Shri Raghavendra B. Hanjeer, Advocate. For the Respondent : Shri Dyamappa Airani, Deputy Commissioner (AR). PER : DR. D.M.MISRA These three appeals are filed against respective impugned orders passed by lower authorities. Since the issue involved in all the appeals is ....
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....e demands were confirmed. Aggrieved by the said order, the appellant filed appeals before the Commissioner(Appeals), who in-turn, upheld the Orders-in-original. Hence the present appeals. 3. At the outset, the learned counsel for the appellant submits that the issue is no more res integra and covered by the judgment of this Tribunal in the case of Trimula Industries Ltd. Vs. Commissioner of CGS....
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.... issue was examined by the Tribunal in the case of Trimula Industries Ltd.'s case (supra). It is observed as:- 5. We have carefully gone through the rival arguments. We fully agree to the findings of the Tribunal in the case of Tirupati Starch & Chemicals Ltd. Vs. CCE & ST Ujjain as discussed supra. We find that though number of amendments have taken place from time to time to define "exempted ....