2008 (10) TMI 42

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..... ch of the Tribunal in the case of L&T Ltd. - fit case for reconsideration by the adjudicating authority - ST/366/06 & ST/M/639/08 - ST/331/2008 - Dated:- 23-10-2008 - Mr. S. S. Kang, Vice President and Mr. Rakesh Kumar, Member (Technical) Shri J.K. Mittal, Advocate, for the appellant. Ms. A.P. Tiwari, Authorised Departmental Representative (JCDR) for the respondent. [Order per S. S. .....

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..... Tribunal in the case of Prabhat Zarda Factory (India) Ltd. (supra) is already over-ruled by the Larger Bench of the Tribunal in the case of L T Ltd. vs CCE reported in 2006 (3) STR.321. The appellant also raised the issue of time bar. 3. We find that in the impugned order, the Commissioner (Appeals) relied upon the decision of the Tribunal in the case of Prabhat Zarda Factory (Indi .....

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