2010 (1) TMI 238

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..... d - S/4/2003 - - - Dated:- 5-1-2010 - Hon'ble Ms. JYOTI BALASUNDARAM, Vice-President Hon'ble Dr. CHITTARANJAN SATAPATHY, Technical Member Appearance: Shri S.Krishnan Kutty, Consultant For the Appellant/s Ms.Indira Sisupal, JDR For the Respondent/s CORAM: Hon'ble Ms.Jyoti Balasundaram, Vice-President Hon'ble Dr. Chittaranjan Satapathy, Technical Member P .....

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..... applies to the facts of this case. Larger Bench decision has been followed in CCE ST, Bangalore Vs Transasia Sales Syndicate [2007 (8) STR 467] and other decisions. Following the ratio of the above, we set aside the demand and penalty confirmed against and imposed upon the appellants in the impugned order and allow the appeal. (Dictated and pronounced in open court) (Dr. CHITTARANJAN SATAP .....

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