9911796707
TMI Blog2019 (3) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Counsel for both the parties are ad-idem that in so far as substantial question of law framed by this Court is concerned, the said question is concluded by the judgment of this Court in the case of COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, PANAJI-GOA VERSUS M/S SHIVAM ISPAT (P) , LTD. [2019 (1) TMI 709 - BOMBAY HIGH COURT] and accordingly the impugned order passed by the CESTAT can be set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2001, without any savings clause would affect proceedings in respect of which action had already been initiated? 3. Customs, Excise and Service Tax Appellate Tribunal(CESTAT) disposed of all these three appeals filed by the Assessee thereby allowing those appeals and set aside the demand together with interest and the penalty levied by the appellant. 4. The learned Counsel for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he file of the CESTAT with a direction to dispose of these appeals on its own merits and in accordance with law. Statements made by learned Counsel are accepted. Accordingly, we pass the following order:- i. Excise Appeal Nos.5/2006, 6/2006 and 7/2006 filed by the Revenue are allowed. ii. The impugned order dated 24.11.2005 which is subject matter of Excise appeal No.5/2006, impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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