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TMI Blog2024 (5) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... , Superintendent (Authorised Representative) for the Respondent ORDER The revenue filed the present appeal against order in appeal No. AHM-EXCUS-001-APP-072-07402016-17 dated 27.03.2017 whereby the Learned Commissioner (Appeals) set aside the Revenue's appeal which was filed against the orders in original dated 15.04.2016 and 12.04.2016. 1.1 The issue involved in the present case is that how ed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities have followed the judgments of this Tribunal in the case of Sarla Performance Fibres Ltd. 2010 (253) ELLT 203 (Tri. Amd.), following the same in the appellant's own case for the earlier period, the appeal was allowed reported at Meghmani Dyes & Intermediates Ltd. 2014 (306) ELT 658 (Tri. Amd.) and which was upheld by the Hon'ble Supreme Court reported at 2014 (3070 ELT A79 (SC), therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Fibers Limited, there is no stay granted to the Revenue. Moreover, in the appellant's own case following the decision of Sarla Performance Fibres Limited (supra), this Tribunal has passed the order in their favour and the same was upheld by the Hon'ble Supreme Court. The Tribunal order is reproduced below: "In all the above appeals, the issue involved is same. The issue that has arisen is wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely in respect of clearances by 100% EOU to DTA does not arise. In view of the above, we allow the stay petitions and take up the appeals for final decision since the issue involved has already been settled by the decision of this Tribunal cited above. Since the matter is covered by the decision, all the appeals are allowed with consequential relief to the appellants." 5. In view of the above dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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