2013 (7) TMI 591

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..... shall not be deprived of the process of justice - It is not warranted to examine merit of the appeal since the appellant has already lost his appeal on the maintainability - considering the decisions of the Tribunal Nagarjuna Construction Co. Ltd. vs. CCE(2010 (5) TMI 232 - CESTAT, BANGALORE) – remanded back to Commissioner (Appeals) – decided in favour of assessee. - Appeal No.: ST/1324 & 1325/ .....

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..... n appeal before learned appellate Commissioner (A) for enhancement of penalty. Appellant has come in appeal both against the principal issue of taxability as well as enhancement of penalty in present two appeals. 2. Learned JCDR at this stage says that the issues decided in the cited decisions relied upon by learned counsel are quite different from the controversy present appeals. 3. It is not .....

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