2017 (11) TMI 144

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..... t Shri Naveenkushalappa, Jt. Commissioner(AR) - For the Respondent ORDER The present appeal is directed against the impugned order t. 18/06/2004 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. 2.   Briefly the facts of the present case are that the appellants are engaged in the manufactur .....

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..... inal.  Hence the present appeal. 3.   Heard both parties and perused records. 4.   Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by ignoring binding judicial precedent on the same issue.  He further submitted that the action of the Assistant Commissioner appropriating the amount of Rs. 29,03 .....

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..... . Bang.)] vi. CCE, Guntur Vs. Jayalakshmi Spinning Mills Ltd. [2010(260) ELT 298 (Tri. Bang.)] 5.   On the other hand, the learned AR reiterated the findings of the impugned order. 6.   After considering the submissions of both the parties, we find that this Tribunal in the case of ABB Ltd. cited supra has held that it is a settled position of law that the appropriation of r .....

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