TMI Blog2018 (5) TMI 2182X X X X Extracts X X X X X X X X Extracts X X X X ..... he Principal manufacturer nor discharged the duty liability - HELD THAT:- The issue stands covered in favour of the appellants by the decisions in the appellant s own case vide Final Order No. 42779/17 dated 02.11.2017, Final Order No. 41315/17 dated 25.07.2017 and Final Order No. 40604/2017 dated 26.07.2017. Following the same, the demand cannot sustain. The impugned orders are set aside - appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter due process of law, the original authority confirmed the demand, interest and imposed penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. At the time of hearing, the Ld. Counsel Ms. P Srija submitted that the issue stands covered in favour of the appellants in their own case, for previous period vide Final Order No. 42779/17 dated 02.11.2017, Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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