2023 (2) TMI 1264

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....on'ble Mr. Sanjiv Srivastava, Member (Technical) And Hon'ble Dr. Suvendu Kumar Pati, Member (Judicial) For the Appellant : Ms. Payal Nahar, Advocate. For the Respondent : Shri Xavier Mascarenhas, Superintendent, Authorised Representative. ORDER PER: SANJIV SRIVASTAVA These appeals are directed against Order-in-Appeal No. BR(374-377)MI/2012 dated 22.10.2012 passed by the Commissioner....

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....to time show cause notices as detailed below have been issued to the appellant demanding duty in respect of these unusable material:- Sr. No. Show cause notice No. & date 1. V(Adj)4-10/KI/GIP/2012 dated 17.4.2012 2 V(Adj)4-50/K-I/11-12 dated 26.9.2011 3 C.Ex/R-I/K-I/GPTL/SCN/26/2010/376 dated 30.11.2010 4 C.Ex/R-IV/K-I/GPTL/23/2010/336 dated 9.11.2010 2.2 These sho....

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.... made in appeal and during the course of arguments. 4.2 We find that the issue is no longer res integra. In the case of International Tobacco Co. Ltd. [2003 (10) TMI 171 - CESTAT NEW DELHI], the Tribunal has held as follows:- "4. We have considered the submissions of both the sides. There is force in the submissions of the learned Advocate that no process of manufacture has been taken ....

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....appellant, following the above order, Tribunal has vide order reported at [2016 (2) TMI 253 - CESTAT MUMBAI] held as follows:- "6. The learned counsel for the appellant submits that the decisions cited above squarely cover the case of the appellant and the Revenue has not been able to prove otherwise. The Revenue has also not been able to prove otherwise. The Revenue has also not been abl....