2023 (12) TMI 1445

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.... Garg, Member (Judicial) And Hon'ble Mr. P. Anjani Kumar, Member (Technical) For the Appellants : Shri Vibhor Garg, Chartered Accountant. For the Respondent Shri Raman Mittal, Authorised Representative. ORDER PER: P. ANJANI KUMAR The issue involved in these two appeals, being identical, are taken together for decision. 2. Briefly stated the facts of the case are that the appellants are eng....

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.... of M/s A.G. Fats Ltd. - 2012 (277) ELT 96 (Tri. Del.) decided the issue in favour of the Department. However, Hon'ble Apex Court has dismissed the Civil Appeal and the Review petition filed by the Party. Tribunal Mumbai, in the case of Maheswari Solvents Extractions Ltd. - 2014 (299) ELT 116, passed detailed order, after considering the dismissal of the Civil Appeal by the Hon'ble Apex Court in f....