2009 (2) TMI 359

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..... firm the demand and Commissioner (Appeals) upheld the impugned order. In the light of the decision of Shilpa Color Lab v. CCE 2007 -TMI - 1022 - CESTAT,BANGALORE, set-aside the order and allow the appeal. - ST/402 OF 2007 - 81 OF 2009 - Dated:- 3-2-2009 - T.K. JAYARAMAN, TECHNICAL MEMBER AND M.V. RAVINDRAN, JUDICIAL MEMBER Ms. Rukmani Menon for the Appellant. V.R. Gyaneshwar for the Respond .....

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..... . 4. On a very careful consideration of the matter, we find that identical issue has been the subject-matter of Shilpa Color Lab's case (supra). However, we find that in Para 16 of the impugned order, the Commissioner (Appeals) has observed that ratios of the case laws in ADLABS v. CCE [2006] 4 STT 133 (Bang. - CESTAT) and on Shilpa Color Lab's case (supra) cannot be applied as they are distingu .....

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