M/s Dharampal Satyapal Ltd. Versus Commissioner of CGST & Central Excise, Noida
Central Excise
2019 (3) TMI 175 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 25-1-2019
APPEAL No. E/70017-70020/2018-EX[SM] – A/70134-70137/2019-SM[BR]
Central Excise
Mr. Anil G. Shakkarwar, Member (Technical)
Shri Kartikeya Narain, Advocate, for Appellant
Shri Gyanendra Kumar Tripathi, Deputy Commissioner (AR), for Respondent
ORDER
Per: Anil G. Shakkarwar
Above stated four appeals are taken together for decision since the same are arising out of common impugned Order-in-Appeal No. NOI/EXCUS/000/APPPL165-168/2014 dated 30/09/2014 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Noida.
2. After he
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y was due. I note that learned Counsel for the appellants have submitted a copy of Final Order No. 70221-70231/2018 dated 16.01.2018 which squarely covers the issue. As per the said Final Order the said demand of Rs. 3,91,19,765/- was agitated before this Tribunal in Appeal No. E/789/2011 & E/1001-1006/2010 and the matter was remanded to the Original Authority for fresh consideration by setting aside the Order-in-Original through which said demand was confirmed. I note that as on date there is no confirm demand against the appellants. Therefore, there is no justification in appropriation of above stated amounts. Under those circumstances impugned order does not sustain. I, therefore, set aside the impugned order and allow all the four appea
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