2014 (8) TMI 322

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..... Addl. Comm. (AR) For the Respondents : Shri Prasad Paranjape, Adv. and Shri Bharat Raichandani, Adv. PER : P R Chandrasekharan 1. The appeals have been filed by the Revenue against Order-in-Appeal Nos. AT/M-III/100/2004 & AT/M-III/106/2004 dated 27/09/2004 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. Vide the impugned order, the lower appellate authority has set aside the ord .....

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..... been dropped on account of time bar also apart from merit, the demand are not sustainable. Reliance is placed on the decision of the Hon'ble apex Court in the case of CCE, Aurangabad Vs. Balkrishna Industries - 2006 (201) ELT 325 (SC) wherein an issue arose where the appeal was field challenging dropping of demand on account of time bar whereas the demands were dropped on merits by this Tribu .....

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