Custom, Excise & Service Tax Tribunal
The Commissioner Of Central Excise vs M/S. Mrpl on 28 March, 2008
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT BANGALORE Appeal No: E/127/2006 (Arising out of Order-in-Appeal No: 300/2005 CE dated 23.11.2005 passed by the Commissioner of Central Excise (Appeals), Mangalore.) 1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? Yes 3. Whether their Lordship wish to see the fair copy of the Order? 4. Whether Order is to be circulated to the Departmental authorities? The Commissioner of Central Excise Mangalore. Appellant Vs. M/s. MRPL Respondent
Appearance Mrs. Sudha Koka, Authorised Representative (SDR) for the Revenue. Shri N. S. Vijayanth Babu, Advocate for the Respondent. CORAM MR. T. K. JAYARAMAN, HONBLE MEMBER (TECHNICAL) Date of Hearing: 28.03.2008 Date of decision: 28.03.2008 ORDER No._______________________2008 Per Shri T. K. Jayaraman (Oral) Revenue has filed this appeal against Order-in-Appeal No.300/2005 CE dated 23.11.2005 passed by the Commissioner of Central Excise (Appeals), Mangalore.
2. The learned advocate pointed out that the very same Order-in-Appeal was the subject matter in the Final Order No.1160/2007 dated 3.10.2007 passed by the Single Member of this Tribunal. In the said Final Order, the Revenues appeal has been dismissed and the impugned Order-in-Appeal No.300/2005 CE dated 23.11.2005 has been upheld. In view of this position, I have no other option but to dismiss Revenues appeal as infructuous. (Pronounced and dictated in open Court) (T.K. JAYARAMAN) Member (T) //rv//