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Commissioner Of Central Excise, ... vs Analogic Technomatics Pvt Ltd

Customs Excise and Service Tax Appellate Tribunal10 September 2015

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

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALSOUTH ZONAL BENCHBANGALOREAppeal(s) Involved:E/464/2007-DB

[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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