TAX CASES No.16 OF 2003 ---- Against the order no. A-1102/KOL/2000 dated 16.10.2002 passed by Mrs. Archana Badhwa, Member(Judicial) of Custom Excise and Gold(Control) Appellate Tribunal, Kolkata in appeal no. C-278/2002 affirming the order passed by the Commissioner (Appeal) Custom and Central Excise,Patna in appeal no. 141/Pat/Cus/Appeal/2002 dated 13.3.2002. ---- 1.THE UNION OF INDIA 2.The Commissioner of Custom, Patna 3.The Asst. Commissioner, Custom Headquarter, Patna------------------Applicants Versus SRI KEDARNATH son of Sri Radha Shyam Saha, resident of village Bijni (Kuklong Road) P.O. Bijni, district Bongaigaon, Assam Pin 783390-------------Respondent ---- For the applicants : Mr.Rakesh Kr.Singh. For the respondent : None P R E S E N T THE HON'BLE MR. JUSTICE CHANDRAMAULI KUMAR PRASAD THE HON'BLE MR. JUSTICE SUBASH CHANDRA JHA ---- Prasad & Jha,JJ Mr.Rakesh Kr.Singh appears on behalf of the applicant-Union of India. No body appears on behalf of the respondent. Issue involved in the present case stands concluded by judgment of this Court dated 18th September, 2008 passed in Tax case no. 13 of 2001 with analogous cases. Accordingly, this application stands disposed of in the same terms. (C.K.Prasad,J.) (S.C.Jha,J.) Patna High Court Dated the 20th October, 2008 Spal/ NAFR