2018 (2) TMI 900

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..... e the appeal to its original number and allow the appeal filed by M/s. HPCL. - appeal allowed. - E/ROA/20698/2017, E/2374/1998-DB, E/2374/1998-DB - 22939 / 2017 - Dated:- 5-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Shri G. Shivadass, Advocate, For the Appellant Dr J. Harish, Deputy Commissioner (AR), For the Respondent Per : V. PADMANABHAN .....

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..... to be decided by the Tribunal in BPCL Vs. CCE, Cochin reported in 1999 (108) E.L.T. 402 (Tribunal) which was also subsequently affirmed by the Hon ble Supreme Court reported as 2004 (174) E.L.T. A78 (S.C). The issue having been settled in favour of the appellant by the Hon ble Supreme Court as above, the appellant has filed the present application for restoration of the appeal with a further r .....

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