Customs, Excise and Gold Tribunal - Delhi
M/S. Bazpur Coop. Sugar Factory Ltd. vs C.C.E., Merrut-Ii on 15 March, 2001
Equivalent citations: 2002(150)ELT133(TRI-DEL)
ORDER
Lajja Ram
1. The matter was earlier called and on the request made on behalf of the ld. counsel, the matter was passed over. The matter was again taken up at the end of the cause list. The matter was called and no one is present for the appellants.
2. Sh. Sumit K. Das, ld. D.R. submits that the matter is already covered by the decision of the Tribunal in the case of Upper Ganges Sugar & Industries Ltd. vs C.C.E. reported in 1998 (98) E.L.T. 166 (T). The Commissioner of Central Excise (Appeals) had followed this decision. He prays that the appeals be dismissed.
3. As the matter is already covered by the earlier decision of the Tribunal in the case of Upper Ganges Sugar Industries Ltd. (supra), we do not find any infirmity in the view taken by the Commissioner of Central Excise (Appeals). There is no merit in the appeal and the same is dismissed. (Dictated in Court).