2007 (2) TMI 452

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..... ent. [Order per : S.L. Peeran, Member (J)]. The appellants are required to pre-deposit duty amount of Rs. 5,06,029/- and Rs. 4,94,187/- along with education cess and equivalent penalties in Appeals No. E/29/2007 and E/28/2007 respectively. The issue is common in both the cases and hence they are taken up together for the disposal as per law. The Department found the appellants having cle .....

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..... i Profiles Ltd. were allowed by the Commissioner (Appeals) by Orders-in-Appeal No. 20, 21/2006 (H-1) CE, dated 3-4-2006, while in the appellant s case the Commissioner has taken a different view. The learned Consultant submits that such a different view cannot be taken in respect of two different parties in the same issue. In this regard, he relied on the Apex Court judgment rendered in the cases .....

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