2015 (7) TMI 140

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..... Adv. ORDER Per: M V Ravindran: These two appeals are filed by the Revenue against the impugned orders passed by the first appellate authority, reversing the view taken by the Adjudicating Authority. Since both the appeals are raising the same issue, they are being disposed of by a common order. 2. Considered the submission made at length by both sides and perused the records. 3. On perusal o .....

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..... first appellate authority was correct in relying upon the decision of the Tribunal in Ritesh Enterprises 2010 (18) STR 17 (Tri-Bang) and reversing the order of the Adjudicating Authority. This view is affirmed by the bench in the case of M/s. Yogesh Fabricator vide Order no. A/996-997/15/STB dated 23.04.2015. 5. In view of the foregoing, we do not find any reason to interfere in the order passed .....

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