2011 (4) TMI 397

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..... ed by Commissioner (Appeals) in denovo proceedings vide which he has confirmed the demand of duty of Rs.5,97,578/- and has imposed penalty of identical amount.   2. After hearing both the sides we find that the appellant are engaged in the manufacture of hi-fi music system and air conditioners. In respect of music system, they were availing the benefit of concessional rate of duty in terms o .....

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..... bunal in the same appellant s case as reported in 2010 (251) ELT 436 (Tri. Ahd.). After taking note of the above decision of the Tribunal in the case of Noida Industrial Beltings, and the subsequent two decisions, which were in favour of the assessee, the Bench had observed that the subsequent decisions have to be followed. For better appreciation we reproduce para 6 of the said decision.   .....

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..... further we also find that even the SDR representing the department was same. Further, after going through the notifications and the decisions of the Tribunal we find that the subsequent decisions have interpreted the notifications correctly and there is only one decision which is in favour of the Revenue and that happens to be the earliest decision. In view of the fact that subsequently there are .....

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