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It is submitted by the ld. AR Shri K. Veerabhadra Reddy that the amount involved is more than Rs.6 crores. The ld. counsel Shri M.N. Bharathi appearing for the respondent-appellant submitted that the issue stands covered by the decision of the Tribunal as reported in 2018-TIOL-2838-CESTAT-AHM which was followed by the Tribunal in the appellant’s own case. He therefore prayed for granting early hearing as well as to link the matter along with appeal No. E/41126/2018 for disposal.