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TMI Blog2015 (10) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of Sampre Nutrition Ltd. Vs Commissioner of Customs & Central Excise (Appeals), Hyderabad reported in [2013 (6) TMI 448 - CESTAT BANGALORE] and distinguished by the Larger Bench decision in the case of Roys Industries Ltd. (2010 (9) TMI 257 - CESTAT, BANGALORE). Commissioner in his impugned order has rightly dropped the proceedings by relying on the Tribunal's order dated 25.01. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proceedings by relying on this Tribunal's Order No.A/218-227/2006-WZB/C-III, dated 25.01.2006 and held that appellant had correctly allowed and paid duty under Section 4 of the Central Excise Act. 2. The learned Authorised Representative reiterated the grounds of appeal and also relied on the following case laws:- (i) Commissioner of Central Excise, Vapi Vs Kraftech Products reported i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des and perused the records. 5. Revenue preferred appeal against the order on the ground that the Tribunal order relied by the authority has not attained finality and the Revenue appeal against the said Tribunal order still pending before the Supreme Court. 6. We find that the Adjudicating authority in his Order-in-Original dealt the issue in detail from pagaraph (sic paragraph) 42 to 44 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Central Arecanut Cocoa Marketing Processing Co-Op. Ltd. v. C.C.E., Mangalore, 2008 (226) E.L.T. 369 (Tri.-Chennai), the issue raised in the appeals is no more res integra. In the said order, the Tribunal relying on its earlier decision in the case of M/s. Swan Sweets Pvt. Ltd. [2006 (198) E.L.T. 565 (Tribunal)], one of the respondents in the present appeals had held that a package c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , this appeal is dismissed. 7. The above Hon'ble apex court order is relied by the Tribunal in the case of Sampre Nutrition Ltd. Vs Commissioner of Customs Central Excise (Appeals), Hyderabad reported in 2013 (290) E.L.T. 291 (Tri.-Bang.) and distinguished by the Larger Bench decision in the case of Roys Industries Ltd. (supra). Commissioner in his impugned order has rightly dropped the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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