2023 (2) TMI 939

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..... - HELD THAT:- The appeals filed by the Department against the impugned orders challenging the decision of the lower authority directing to give cum duty benefit becomes infructuous. Hence appeals filed by the Department are also dismissed. - EXCISE APPEAL NO.656 OF 2003, 657 OF 2003, 658 OF 2003, 794 OF 2003, 795 OF 2003, 75 OF 2004, 76 OF 2004, 508 OF 2004 [WITH E/AE/40192/2014], 1462 OF 2004 .....

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..... de by both sides, the appeals are dismissed. Consequently, the appeals filed by the Department against the impugned orders challenging the decision of the lower authority directing to give cum duty benefit becomes infructuous. Hence appeals filed by the Department are also dismissed. MA No.E/AE/40192/2014 filed in Appeal No.E/508/2004 also stands disposed. (dictated and pronounced in court) - .....

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