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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, BANGALORE
M.V. RAVINDRAN , Judicial Member
T.G. Kirloskar Automotive (P.) Ltd. -Appellant
Versus
Commissioner of Central Excise -Respondent
Final Order No. 845 of 2009 Appeal No. E/372 of 2008
Decided On : 12-06-2009
Rajesh Kumar,Ms. Sudha Koka
I uphold the Order-in-Original No. 15/2007, dated 28-12-2007 passed by the Deputy Commissioner of Central Excise, Kengeri Division, Bangalore and reject the Appellant’s appeal."
It is seen that the said decision of the learned Commissioner (Appeals) in the case of Stanzen Toyotezu India (P.) Ltd. (supra) was set aside by the Divisional Bench of the Tribunal in Final Order Nos. 1419-1422/2008. Since the Commissioner (Appeals)’s reliance is only on a case, which is set aside by the Tribunal, the issue is now in favour of the Appellant.
4.1 Accordingly, I find that the issue is now squarely covered in favour of the Appellant. Hence, respectfully following the same, the appeal is allowed with consequential relief and the impugned order is set aside.
