TMI Blog2000 (11) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue against the order of the Commissioner of Central Excise (Appeals), the Commissioner (Appeals) following the Tribunals Larger Bench decision in the case of CCE v. Kirloskar Oil Engines Limited as reported in 1994 (73) E.L.T. 835 had remanded the matter with the following observations : "Therefore, in accordance with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not even required and called for. 3. When the matter was called Shri Saravanan, learned Advocate has appeared for the respondents and submitted that the respondents had filed a cross objection. He further informed that after the order of the Commissioner (Appeals) no action has been taken by the department for re-deciding the issue and in the meanwhile some other show cause notice had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds the proceedings subsequently initiated by the department, the same are not before us and we cannot take cognizance of the same at this stage.
7. In the facts and circumstances we find no infirmity in the order of the Commissioner (Appeals) and as a result, the Revenue appeal is dismissed. Consequently, the cross objection filed by the Respondents is also disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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