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2016 (12) TMI 285

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....R. Nair, E.O. (AR) Shri B.K. Iyer, Supdt. (AR) for Respondent ORDER These two appeals are directed against Orders-in-Original No. 65/P-III/ST/COMMR/2011-12 dated 30.03.2012 and No. 01/P-III/ST/COMMR/2012-13 dated 18.04.2012passed by the Commissioner of Central Excise & Service Tax, Pune-III. 2. Since the issue involved in these appeals is identical, they are being disposed of by a common order.....