2025 (11) TMI 2003

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1732 of 2018 - Final Order No. 61730 - 61733/2025<br>Central Excise<br>Hon'ble Mr. S.S. Garg, Member (Judicial) And Hon'ble Mr. P. Anjani Kumar, Member (Technical) For the Appellant : Shri Vikrant Kackria, Advocate. For the Respondent Shri Kanish Saini, Authorized Representative. ORDER P. ANJANI KUMAR : These set of appeals have been filed by M/s Hindustan Engineering Enterprises (p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egra as this Tribunal has held in respect of the appellants themselves, for the proceedings initiated for earlier period, that the appellants and their customers cannot be held to be related as alleged. He further submits that Commissioner (Appeals) also, vide his order dated 29.01.2004, decided the issue in favour of the appellants. 4. Learned Authorized Representative for the Department reite....