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2017 (3) TMI 229

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..... ondent Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No. SRK/76/RGD/2008 dated 7th February 2008 and SRK/74 & 75/RGD/2008 dated 5th February 2008. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether appellant is liable to pay duty on Ethyl Acetate cleared to sugar factory for denaturing purposes or otherwise. 4. The adjudica .....

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..... )]. A personal hearing in the matter was held on 19.11.2007. Shri K V Sahasrabuddhe. Consultant appeared before me. He reiterated the cross objections and case laws. I have gone through the records of the case. An identical issue in the Respondents' case has been decided by me pursuant to the CESTAT Order No. A/1041/C-IV/SMB/07 dated 4.7.2007 remanding the matter to decide the duty liabili .....

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..... s' end, liable to duty and the duty, correctly confirmed by the lower authority. In view of the following, the impugned order is set aside and the appeal is allowed." 5. It is noticed that identical issue of the same appellant was decided by this Bench as reported at [2007 (220) ELT 194], wherein same issue was in dispute before the Division Bench in appeal Nos. E/1680/05 and E/3405/06. The .....

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