9911796707
TMI Blog2016 (8) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Srinivas ORDER: In both the writ petitions, the petitioner is M/s.MIL Industries Limited. In W.P.No.30169 of 2015, the challenge is to an order-in-original No.15/2015 dated 17.08.2015 and in W.P.No.30170 of 2015, the challenge is to a demand issued by the respondent. Since the legal issue in both the cases are one and the same, they are heard together and are disposed of by this common orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., Vs. Commissioner of Central Excise, Calcutta-II reported in 2004 (164) E.L.T.390 (S.C) and also relied on the decision of the Customs, Excise & Gold (Control) Appellate Tribunal in the Assessees own case in Final Order No.816/99-B dated 03.08.1999 and contended that there is no manufacture involved. Though such a reply was given, the first respondent/Adjudicating Officer did not deal with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal and the Hon'ble Supreme Court and there is no manufacture involved in the present case and accordingly, the appeal filed by the revenue was rejected. It is not disputed by the respondent Department that more than 20 show-cause notices, subsequently issued to the petitioner, were dropped by the authorities. In the light of the same, the impugned order calls for interference. 4. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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