2000 (10) TMI 134

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....out purely on the basis of octroi receipts. Appellants case is squarely covered by the judgment of Hon'ble Tribunal in the case of M/s. International Cylinders (P) Ltd., v. CCE - 1999 (112) E.L.T. 584 (T). Hon'ble Tribunal has held that having regard to the fact as emerging from the above discussion, we feel that the allegation against the appellants can not be stated to have been substantiated to....

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....ara he submitted that with reference to the order in appeal No. 1149/CE/CHD/99, dated 30-6-1999 the department has filed an appeal before the Tribunal. The Tribunal as per Order No. Commissioner v. Dashmesh Casting Pvt. Ltd. - 2000 (40) RLT 1077 (Tribunal) A/825/2000-NB (DB), dated 21-9-2000 decided the issue in favour of the assessee Para 4 of the said order is as under :- "4. We have heard Sh....

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....ly stated that a Reference application has been filed against the above decision. Since the impugned order is based upon the Tribunal's order which is admittedly applicable to this case, we see no legal infirmity in the order of the Commissioner (Appeals) and accordingly uphold the same and reject the appeal of the Revenue". 3. Shri Y.R. Kilania, ld. JDR justified the action of the department i....