2011 (4) TMI 839

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..... ember (Judicial) Hon ble Dr. P. Babu, Member (Technical) Shri Anand Nainawati, Adv. for the Assessee; Shri J.S. Negi, SDR for the Revenue. Per: Mrs. Archana Wadhwa: Both the appeals are being disposed off by a common order as they arise out of the same impugned order passed by Commissioner (Appeals). The issue required to be decided in the present appeals is as to whether t .....

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..... to manufacture and the duty liability have been aptly confirmed by the adjudicating authorities. The findings arrived at in the aforesaid OIO dt.23.11.04 also applies to this case. 3. Learned advocate appearing for the appellant draws our attention to the Tribunal s order No.A/3077/WZB/AHD/2007, dt.3.12.07, vide which the said Order-in-Appeal No. 45/Commr/2004, dt.23.11.04 relied upon by the C .....

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