2023 (12) TMI 1445

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....ntral Excise<br>Hon'ble Mr. S. S. 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 ....

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....- 2011 (274) ELT A16 (SC); CESTAT in the case 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 th....