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TMI Blog2017 (12) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... TD. Versus COMMISSIONER OF C. EX., SALEM [2008 (7) TMI 685 - CESTAT, CHENNAI]. That the department had filed appeal before the Hon’ble High Court of Madras against the said decision of the Tribunal - The main ground taken by the department is that the said decision has been appealed before the Hon’ble jurisdictional High Court. However as fairly conceded by the Ld. AR, Hon’ble High Court of Madras has dismissed the appeal thereby upholding the decision of the Tribunal. Appeal dismissed - decided against Revenue. - E/17/2009, E/73/2009 & E/CO/27/2009 - FINAL ORDER No. 42130-42131/2017 - Dated:- 1-9-2017 - Ms. Sulekha Beevi, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri K. Veerabhadra Reddy, JC (AR) for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. 2. On behalf of the Department Ld. AR reiterated the grounds of appeal. He submitted that the Commissioner (Appeals) had relied upon the Final Order No. 639-640/2008 dated 01.07.2008 passed by the Tribunal in the case of Havukkal Tea and Produce Company. That the department had filed appeal before the Hon ble High Court of Madras against the said decision of the Tribunal. However, the Ld. AR conceded that the said appeal in CMA No. 3695 3696/2008 have been dismissed by the Hon ble High Court by judgment dated 23.07.2010 reported in 2011 (267) ELT 162. On merits the Ld. AR submitted that the evidence unearthed during investigation revealed that the certificate/declaration by the village authority was not true and correct. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduce Company (supra) and set aside the demand. 4. Heard both sides. 5.1 It is submitted that the respondent in appeal No. E/73/2009 is no more. This appeal is dismissed as abated. 5.2 In appeal No. E/17/2009 the department has filed appeal against the order passed by the Commissioner (Appeals) who set aside the demand on the ground of limitation relied upon the decision of the Tribunal in the case of Havukkal Tea and Produce Company (supra). The main ground taken by the department is that the said decision has been appealed before the Hon ble jurisdictional High Court. However as fairly conceded by the Ld. AR, Hon ble High Court of Madras has dismissed the appeal thereby upholding the decision of the Tribunal. Following ..... X X X X Extracts X X X X X X X X Extracts X X X X
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