9911796707
TMI Blog2000 (7) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... wa, Member (J)]. Both the appeals are being disposed of by a common order as the issue involved is the same. Duty of Rs. 1,05,012.00 and Rs. 1,85,386.00 has been confirmed against the appellants vide impugned orders and penalty of Rs. 5,000/- has been imposed in each appeal. The said amount of duty has been confirmed against the appellants by the authorities below on two grounds : (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department was dismissed. Following the dismissal of the Revenue's appeal by the Supreme Court in the case of Faridabad Tools Pvt. Ltd., the Tribunal has been following the ratio laid down in Faridabad Tool s case. In support, he relies upon the Tribunal's judgment in the case of Jallo Subsidiary Industries Company (India) Pvt. Ltd. v. C.C.E., New Delhi - 1998 (26) RLT 556 (CEGAT). 3. As re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the learned Advocate that though Larger Bench decisions are against the appellants but it is seen that on both the issues, the appeals filed by the Revenue against the earlier orders of the Tribunal holding in favour of the assessee were dismissed. As to what is the effect of dismissal of appeals by the Hon'ble Supreme Court was considered by the Apex Court in the case of V.M. Salgaocar and Brot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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