Commissioner Of Central Excise, ... vs Analogic Technomatics Pvt Ltd
- CitationAppeal No. 02-2007 dated 29/01/2007 passed by CC&CE, Hyderabad]
Ratio decidendi
The rule this decision rests on
The Revenue's appeal is rejected on the footing that an earlier Tribunal decision in the same assessee's case, Final Order No. 21105/2015 dated 01/06/2015, has already rejected the Revenue's challenge to the same classification issue, so that the same question is concluded by that order and no fresh reasoning on the classification of the goods is undertaken here.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 02-2007 dated 29/01/2007 passed by CC&CE, Hyderabad]
For approval and signature:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes
Commissioner of Central Excise, Customs and Service Tax HYDERABAD-II NULL L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD, - 500004 ANDHRA PRADESH Appellant(s)
Versus
ANALOGIC TECHNOMATICS PVT LTD PLOT NO.9/10, ROAD NO.6, NACHARAM INDL ESTATE, NACHARAM, HYDERABAD Respondent(s)
Appearance:
Shri Mohd. Yousaf, Addl. Commissioner(AR) For the Appellant
Ms. Preetha, Advocate For the Respondent
Date of Hearing: 10/09/2015
Date of Decision: 10/09/2015
CORAM:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER
Final Order No. 21894 / 2015
Per : ARCHANA WADHWA
The issue involved in the present appeal of the Revenue is the classification of various goods manufactured by the assessee. Lower authorities have accepted the respondents classification and have extended relief to them.
2. Learned AR appearing for the Revenue fairly agrees that an earlier appeal of the Revenue against the earlier order of the Commissioner in respect of the same assessees case stands rejected by the Tribunal vide Final Order No.21105/2015 dt. 01/06/2015. As the issue involved is same and even the assessee is the same, we, by following the earlier order, reject the present appeal of the Revenue. (Order pronounced and dictated in open court)
ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER
Raja.
2
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