2023 (11) TMI 158

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..... red Accountant for the Appellant Shri Sandeep Pandey, Authorised Representative for the Respondent ORDER SANJIV SRIVASTAVA : This appeal is directed against Order-in-Appeal No.599-CE/MRT-II/2011 dated 27/12/2011 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Meerut-II. 2. By the impugned order Commissioner (Appeals) has upheld the order of Additional Commissioner uph .....

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..... the findings recorded in the impugned order. 4.1 We have considered the impugned order along with the submissions made in the appeal and during the course of arguments. 4.2 We find that the issue is no longer res-integra and stands settled by the decision of this Tribunal in series of decisions in appellant's own case and further the issue is also squarely covered by the decision of Hon'ble Sup .....

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..... x on the profits made by a dealer on transportation. In view of that decision, the view taken by the Tribunal cannot be sustained." The logic of the said decision has been applied by the tribunal in the decisions referred by the counsel for the appellant, in the appellants own cases. We do not see any reason to differ. 5.1 Accordingly, Appeal is allowed with consequential relief, if any. ( Dict .....

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