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2014 (3) TMI 663

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..... . ORDER After hearing both side duly represented by Shri S. Sunil, learned advocate for the appellants and Shri N. Pathak, DR for the Revenue, we proceed to decide the stay petition as also the appeal itself as the issue stand decided in the same appellants' case by the earlier order of the Tribunal. 2. As per facts on record the appellants are engaged in the manufacture of Newsprint falli .....

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..... ellants. The appellants aggrieved by the order-in-original passed by the adjudicating authority filed the appeal before the Commissioner (Appeals), who vide order-in-original IND-1/113/2004, dated 12-3-2004, set aside the order-in-original dated 29-11-2002 and allowed the appeal. Against the aforesaid order passed by the Commissioner (Appeals), the department filed an appeal before the CESTAT, the .....

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..... in question, was cleared to such organisations, which are not printer of newspaper hence the paper was not intended for printing of a newspaper. Therefore, we find no merit in the contention of the applicant and find no ground to recall our final order. The application is dismissed." Being aggrieved by the aforesaid order of the Tribunal, the appellant filed an appeal before Hon'ble High Court of .....

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..... ) E.L.T. 485 (Tri.-Del.)] is in respect of the same appellant and same very seven show cause notice. Whereas the Tribunal has allowed the Revenue's appeal along with rejection of subsequent application for recalling of the matter, the issue should have been considered as having attained finality. The said order was appealable only before High Court and could have been set aside by the higher appel .....

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