2006 (8) TMI 182

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.... appeals. In both the sets of appeals Revenue is the appellant and M/s. Balakrishna Industries and M/s. Modistone Ltd. are the respondents-assessees in the respective set of appeals. Modistone Limited having been closed being a sick unit, an Official Liquidator was appointed. On the application for bringing the Official Liquidator on record, notice was issued by this Court on 25th April, 2006. The....

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....t "the Tribunal"] wherein while recording that the show-cause notices issued to both the assessees were on the similar lines, the Tribunal followed the ratio in its earlier order in the case of Balkrishna Industries. 3. Though, both the sets of appeals are directed against different orders passed by the Tribunal, since the point involved in both the sets of appeal is same and the subsequent ord....

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....different. Similarly, the size of tyres meant for Tractor Front and Jeep was same, i.e. 6.00-16, the rate of duty leviable on these varieties of tyres were different. 7. The assessee was served with the notice dated 31st March, 1997 to show cause as to why the exemption granted under Notification No. 34/91 dated 1st March, 1991, as amended from time to time, be not denied and consequential diff....

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....ee filed an appeal which has been accepted by the Tribunal by the impugned order, which is under challenge in the present set of appeals. The Tribunal set aside the findings on merits as well as regarding invocation of proviso to Section 11A of the Act for extended period of limitation and imposition of the penalty. 11. Mr. Lakshmikumaran, learned counsel appearing for the assessee stated, at t....