2016 (8) TMI 245

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..... stributors for the second time is not called for - Decided in favor of appellant. - ST/51992/2014-ST(DB) - Final Order No. 60144/2016 - Dated:- 26-5-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. Raju, Member (Technical) Shri R. K. Mishra, AR-for the appellant Shri Poojan Malhotra, Advocate- for the respondent ORDER The appellants M/s. Airtech Refrigeration against conf .....

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..... ent than the issue involved in the present case we are of the view that following said decision by Commissioner (Appeals) in preference to the decision of Tribunal on the same issue as involved in the present ease is not proper. We also refer to the latest decision in the case of Martend Food Dehydrates Pvt. Ltd. vide Final Order No. ST/A/684-687/2012-Cus., dated 6-11-2012, wherein after taking .....

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