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2023 (8) TMI 1622

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....Advocate. For the Respondent : Mr. Rajesh Shastry, Superintendent(AR). ORDER PER : DR. D.M. MISRA This is an appeal filed against the Order-in-Original No. 11/2014 dt. 27/01/2014 passed by the Commissioner of Central Excise and Service Tax, Bangalore. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Air Circuit Breakers, Miniature Circuit....

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....appellant submits that the issue is no more res integra and covered by the judgment of this Tribunal in their own case for the period October 2013 to March 2014, for their Nelamangala Unit and also for the period April 2013 to March 2014 for the Bangalore Unit observing that the goods in question are assessable under Section 4 of the Central Excise Act, 1944 vide Final Order No. 20566-20567/2....