2016 (5) TMI 1055

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..... in the application, the delay in filing the appeal is condoned. 2. The application stands disposed of. CM No.12385/2016 3. Allowed, subject to all just exceptions. CM No. 12384/2016 & CEAC 6/2016 4. This is an appeal by the Department against the order dated 16th June, 2015 passed by the Customs, Excise & Service Tax Appellate Tribunal ('CESTAT') allowing the appeal of the Respondent against .....

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..... es to root of the matter. Therefore, the decision in Commissioner of Service Tax v. ITC Ltd. 2014 (36) STR 481 (Del) relied upon by Mr Rahul Kaushik, learned counsel for the Department, is distinguishable on facts. Although, Mr Kaushik referred to certain portions of the SCN as well as the Adjudication Order to make good the plea neither was vague, the Court is not inclined to agree. The appeal a .....

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