2006 (7) TMI 88

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..... r(Appeal) after undertaking all the fact set aside the demand and allow the appeal with consequential relief
[Order per: S.L. Peeran, Member (J)]. - This appeal arises from the Order-in-Appeal No. 6/2005(G)(D)C.E., dated 7-12-2005 by which the Commissioner (Appeals) set aside the Order-in-Original No. 06/2004, dated 13-9-2004 passed by the Assistant Commissioner holding that the proposed demand .....

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..... 03-CX, dated 6-6-2003 & 449/15/99-CX, dated 23-3-1999. (ii) West Coast Industrial Gases Ltd. v. CCE [1999 (108) E.L.T 383 affirmed by the Apex Court in CCE v. West Coast Industrial Gases Ltd. [2003 (155) E.L.T. 11 (S.C.)] (iii) IOL Ltd. v. Collector [1993 (68) E.L.T. 624] (iv) Castrol India Ltd. v. CCE [1998 (99) E.L.T. 234] (b) Fire Bricks and grinding wheels (capital goods) due to wear & tea .....

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