2016 (12) TMI 770

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appeal filed by the Revenue. - Appeal No.E/565/2008-EX[SM] - FINAL ORDER No.-70886/2016 - Dated:- 23-9-2016 - MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Rajeev Ranjan Jt. Commissioner, (A.R.) for the Department Shri S.P. Ojha, Consultant for the Respondent (s) Per Mr. Anil G. Shakkarwar : This appeal is filed by the Revenue against Order-in-Appeal No.170/CE/ALLD/2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (Appeal) upheld the order of Assistant Commissioner. Respondent preferred an appeal before this Tribunal. This Tribunal remanded the matter to Original Authority for deciding the issue in the light of provisions of Rule 57T (13) and ratio laid down by the larger Bench in the case of Kamakhya Steel (p) Ltd. Vs. Commissioner reported at 2000 (121) E.L.T.-247 as well as in JBM Tools Vs. C.C.E., .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Revenue has not raised any grounds to establish that the directions of the Ld. Commissioner (Appeals) in the impugned order are not tenable in Law. 4. Heard the learned D.R. for Revenue, who has reiterated the grounds of appeal. 5. Heard the learned Counsel for the respondent. He has pointed out that the Review order, passed by the Committee of Commissioner, which is at page 54 of the appea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X