2013 (10) TMI 1188

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..... Mr. H.K. Thakur; Appellant M/s. Unnati Pumps Pvt. Limited, Ahmedabad, filed this appeal against OIA No. 301/2006(Ahd-II)CE/Raju/Commr(A) dated 29.09.2006/11.10.2006 under which first appellate authority uphold the Order-in-Original NO. 84/Demand/05-06 dated 28.7.2005 passed by Assistant Commissioner, Central Excise & Customs, Division-II Ahmedabad. The issue involved in these proceedings is that .....

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..... e. The first appellate authority again decided the issue against the appellant, against which the present appeal has been filed. 2. Shri Paritosh Gupta, learned Advocate appeared on behalf of the appellant. He relied upon the judgment of CESTAT, Delhi in the case of CCE, Chandigarh vs. Punjab Tractors Limited [2013-TIOL-28-CESTAT-DEL.]. 3. Shri G.P. Thomas, learned A.R. on the other hand reitera .....

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..... the issue as framed in Para -41 of the above judgment was as follows:-    41. In our view, the only question which fell for consideration of this Court was whether Clause 7 of Circular dated 1st July, 2002 is in excess of the provisions of Section 4(1)(a) and 4(3)(d) of said Act as amended by Section 94 of the Finance Act, 2010. In our view, the answer to this question will decide the i .....

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