2012 (4) TMI 158

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... artment   ORDER NO ..   Per Shri S. K. Gaule :   Heard both sides. Both Revenue as well as Assessee are in appeals against the same Order-in-Original No.18/Commissioner/CE/Kol-V/Adjn./2005 dated 31.3.2005 passed by Commr. of Central Excise, Kolkata V.   2. The issue involved in this case is common. Therefore, they are taken up, together for disposal.   3. The Appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dated 8.1.2008 and in the case of Automatic Small Scale Industries and Others Vs. Commissioner of Central Excise, Kol.II vide Order No.A-61-70/Kol/2012 dated 8.2.2012, on similar facts and circumstances, remanded the case to the lower adjudicating authority for deciding afresh. Therefore, the case is remanded to the adjudicating authority for deciding the matter afresh. It is made clear that all t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X