2026 (3) TMI 195

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....e Appellant : Shri Prashant Shukla, Advocate For the Respondent : Shri R.K. Mishra, Authorised Representative ORDER P. ANJANI KUMAR : 1. Heard both sides and perused the records of the case. 2. M/s Krishi Urja Project Private Limited, the appellant is engaged in the manufacture and use of car carriers, falling under CETH 84, captively. The appellants paid duty on car couriers as per....

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....50130/2024. 3. Shri Prashant Shukla, learned counsel for the appellant submits that the issue is no longer re-integra. CESTAT decided the issues involved, in case of the appellants themselves, vide Final Order No. A/50699-50700/2017 dated 09.02.2017 and A/51589/2018. He further submits that though the present proceedings are for the subsequent period, Revenue invoked extended period of limitati....