2026 (3) TMI 195

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....mar, Member (Technical) For the 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....

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....period. Hence, this appeal no. E/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 in....