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TMI Blog2005 (6) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... tel, Consultant, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. These two appeals are filed by the Revenue against the Orders-in-Appeal Nos. 1082 to 1083/99 (205 to 206-Ahd-II) CE/Commr. (A) Ahd., dated 6-8-99 passed by the Commissioner of Central Excise (Appeals), Ahmedabad. 2. M/s. Promact Plastics Ltd. filed refund claims for Rs. 49,45,029/- for the period from 12-1-87 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h was decided by the Commissioner (Appeals) under Order Nos. 317-323/97(91 to 97) Ahd./CE/Commr.(A), dated 12-6-97. In the said order, the Commissioner (Appeals) gave direction to the Assistant Commissioner for recalculation of the refund due in Modvat account. Against this order of the Commissioner (Appeals) the department filed appeal before the Tribunal which was decided by the Tribunal under O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in its Order No. C-I/563-564/WZB/2003, dated 28-2-2003. Thus, the impugned orders passed by Commissioner (Appeals) are not maintainable as the issue has already been decided by the Commissioner (Appeals) under Order-in-Appeal Nos. 317 to 323/97 (91 to 97-Ahd.)/CE/Commr.(A), dated 12-6-97. It is not made clear to us that in what circumstances the second set of appeals were filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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