2017 (3) TMI 502

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..... in the Order-in-Original No. 33/JTC/CEX/2004 dated 16-8-2004 which was upheld by the Commissioner(Appeals) vide Order-in-Appeal No. P-II BKS/344/2005 dated 30-9-2005. Therefore the said order was binding on the adjudicating authority hence original order on merit does not suffer from any infirmity - appeal dismissed - decided against Revenue. - E/152/06 - A/85815/17/SMB - Dated:- 10-2-2017 - M .....

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..... against which department s appeal was rejected by the Commissioner(Appeals) vide Order-in-Appeal No. P-II BKS/344/2005 dated 30-9-2005. However, adjudicating authority rejected the claim on the ground of unjust enrichment. Being aggrieved by the Order-in-Original dated 28-102004, Revenue filed appeal before the Commissioner(Appeals) who agreeing with the observations of adjudicating authorit .....

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..... ii) Any other order, as deemed fit, may be passed. Ld. Commissioner (Appeals) has already upheld the Order-in-Original dated 28-10-2005. Revenue is also seeking the same. Therefore the prayer of the Revenue for setting aside the impugned order is contrary to the prayer for upholding order-in-original. However even on merit also, it appears from the ground of appeal that the grievance of .....

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