TMI Blog2017 (9) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is consequent to the demand also deserves to be allowed - Held that: - In the present appeal, the appellant is contesting the penalty related to the same case, which is consequential to the demand. Since the demand case has been decided in favor of the appellant, the present appeal also deserves to be allowed - appeal allowed - decided in favor of appellant. - ST/89803/13 - A/88783/17/STB - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f demand. The appellant had filed appeal before the Commissioner (Appeals) who rejected the appeal of the assessee and Revenue also filed appeal before Commissioner (A) challenging the dropping of penalty, who allowed the appeal of the Revenue. The appellant filed appeal against both the order-in-appeal No. US/101/RGD/2013 dt. 15.4.2013 in appeal filed by the assessee and Order-in-appeal No.SK/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of service tax has been allowed on merit as per the citation of Inox Air Products Ltd. Vs. Commissioner of Central Excise, Raigad 2015 (38) STR 179 (Tri.-Mumbai). In the present appeal, the appellant is contesting the penalty related to the same case, which is consequential to the demand. Since the demand case has been decided in favour of the appellant, the present appeal also deserves to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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