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TMI Blog2009 (2) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal further remanded back the matter to commissioner to decide the issue - E/2981 &2983/2002 and others - 175-181/2009-EX(PB), - Dated:- 11-2-2009 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) Appeal Nos. E/2981 2983/2002, 4875/2004 and 1147-1148 1419-1420/2002 Shri B.L. Narasimhan, Advocate, for the Appellant. Shri B.S. Suhag, DR, for the Respondent. [Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise, New Delhi - 2004 (165) E.L.T. 129 (S.C.) was distinguishable. In that case the Court was of the view that the burden on the Department to prove that a new and distinct product had come in existence had not been discharged by the Department. In this case, according to the appellant, since the issue was not raised at any stage the Department was not given any opportunity to prove that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals are allowed accordingly with no order as to costs". 3. By the above order, the Hon'ble Supreme Court set aside the order No. 832-835/04, dated 16-12-2004 [2005 (184) E.L.T. 49 (Tri.)] of the Tribunal. 4. Further, by order dated 28-1-2008 in Civil Appeal No. 2727 of 2007, the Hon'ble Supreme Court in the case of CCE, Noida v. Ellora Mechanical Products Pvt. Ltd., set aside the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble Supreme Court, and the application filed by the Revenue, the Tribunal vide Misc. Order No. 722-23/08-Ex dated 8-8-2008 re-called the earlier order and restored the said appeals in its original numbers. 6. After hearing both the sides and on perusal of the records, we find that the Hon'ble Supreme Court remitted the matter to the Tribunal to decide the matter after considering the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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