2026 (4) TMI 603

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.... Jain, Advocate for the Appellant Shri Yashpal Singh, Authorized Representative for the Respondent ORDER S.S. GARG: The present appeal is directed against the impugned order dated 08.10.2014 passed by the Commissioner of Central Excise and Service Tax, Chandigarh, whereby the learned Commissioner has confirmed the demand of duty of Rs. 27,32,089/- along with interest and also imposed e....

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....ication and the appellant filed declaration on 24.11.2006 with their jurisdictional Asstt. Commissioner duly containing the details of finished goods as well as raw materials including Melamine & Formaldehyde & Phenol etc. The Department entertained a view that the appellants are also manufacturing (MFR) and (CPFR) which are plastic resins falling under Chapter 39 of the Central Excise Tariff and ....

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....resent appeal has already been settled in the appellant's own case for the previous period vide Final Order No. 60367/2024 dated 26.06.2024 passed by this Tribunal. He has also placed the copy of the said order; he further submits that the Tribunal in the appellant's own case has held that the mixture of aforesaid items used as glue/adhesive in the manufacture of laminates to be classifiable under....

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....pellate Authority. He further prayed that since the issue is no more res integra and has has prayed that the impugned order may be set aside on the same lines as held in appellant's own cases for the earlier period. 6. On the other, learned authorized representative for the department reiterated the findings of the impugned order. 7. After considering the submissions of both the parties and ....