Commissioner Of C.Ex, Coimbatore vs M/S. Achutha Vulcanishing Cement Pvt. ... on 20 April, 2001
8. We have carefully considered the submissions made by both the sides. We observe that it is an admitted fact that similar issues had come up for consideration before the Commissioner (Appeals) and he has passed similar orders in favour of the assessee in those cases. Those orders have attained finality having not been challenged by the Revenue. This position is not controverted by the Revenue. Further it is not the case of the Revenue that the invoice issued by the customers of the respondents do not contain the details as are prescribed by the Central Board of Excise and Customs and the only objection raised by the Revenue is that the invoice has been marked "not for sale". The duty paid nature of the goods is also not under challenge. We also observe that identical issue has come up before this Bench of the Tribunal in the matter of CCE, Coimbatore v. Achutha Vulcanising Cement Pvt. Ltd. reported in 2001 (132) E.L.T. 509 wherein also Notification No. 14/95 was dealt with and the issue was decided in favour of the assessee. Therefore, following the ratio therein, we hold that there is no merit in the appeals filed by the Revenue and accordingly the Revenue appeals are dismissed.