2026 (10) TMI 9

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.... HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA For the Appellant : Sri. Akash B Shetty, Adv. For the Respondent : Sri Raviraghavan, Adv. ORAL JUDGMENT PER: HON'BLE MR. JUSTICE S.G.PANDIT: This Appeal is by the Revenue under section 35G of the Central Excise Act, 1944 against the Order passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore (hereinafter referred....

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.... thereon. Pursuant to the show cause notice dated 06.05.2015, the Order-in-Original dated 28.10.2016 was passed by the appellant, confirming the demand proposed in the show cause notice. Aggrieved by the Order-in-Original dated 28.10.2016, the respondent was in appeal before the CESTAT. The CESTAT, vide impugned Order dated 08.04.2024 has allowed the appeal filed by the respondent and set aside th....

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....counsel for the respondent would submit that the issue at hand is no longer res integra and is squarely covered by the decision of a Coordinate bench of this Court in CCE, MYSORE VS ICL SUGARS LTD. reported in [2011 (271) ELT 360(Kar)]. Thus, it is prayed that the appeal filed by the Revenue be dismissed in limine. 6. Having heard the learned counsel for the parties and having perused the entir....