2007 (6) TMI 6

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssee are on common issue and hence, they are taken up together for disposal as per law. Revenue is aggrieved with following Orders-in-Appeals: (i) OIA No. 211/2005-CE dated 26-12-2005; (ii) OIA No. 20/2006 (ST) dated 28-2- 2006; (iii) OIA No. 46/2006-CE dated 31-3-2006 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The Commissioner (A) in the respective orders has clearly .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) Mitsun Steels Pvt. Ltd. v. CCE - 2007 (6) S.T.R. 115 (Tri.-Bang.) (ii) Medpro Pharma Pvt. Ltd. v. CCE - 2006 (3) S.T.R. 355 (T-LB) (iii) Vaman Pharma Private Limited v. CCE - 2006 (1) S.T.R. 274 (Tri. Bang.) 4. On our careful consideration, we notice that the issue is no longer res integra and the matter has been decided in assessee's favour in all the judgments noted supra. Revenue relied on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X