2014 (5) TMI 490

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..... . - Following decision of Sharp Industries Ltd. [2014 (3) TMI 488 - CESTAT MUMBAI] - There is no merit in modification application - Modification denied. - Appeal No. E/88650/2013 - - - Dated:- 17-2-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Mr S D Mane, Adv. For the Respondent : Shri Ahibaran, Additional Commissioner (AR) JUDGEMENT Per: P R Chand .....

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..... s sorted out. 3. The learned Commissioner (AR) appearing for the Revenue, on the other hand, submits that this Tribunal has passed a final order in Appeal No. E/1900/2012 E/85573/2013 vide order NO. A/18-19/14/EB/C-II dated 23/01/2014 in Sharp Industries Ltd. case in an identical matter in favour of the Revenue and against the appellant. Therefore, the modification application now filed by th .....

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