2018 (4) TMI 1508

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..... ema, Advocates for the appellant Sh. A. K. Singh, AR for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeals have been filed against the order-in-appeal Nos. BHO-EXCUS-001-APP-214-215-17-18 dt. 12.09.2017 & O-I-A. No. BHO-EXCUS-001-APP-205-206-17-18 dated 31.08.2017 passed by the Commissioner (Appeals), GST, Customs & Central Excise, Bhopal. 2. In both the appeals, the delay .....

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..... kground, we heard Dr. Hemant S. Modh, ld. Advocate for the appellants and Sh. A. K. Singh, ld. AR for the Revenue. 6. After hearing both sides and on perusal of record, it appears that the identical issue has come up before the Tribunal in the case of Narmada Jackson Hotel vs. CCE, Bhopal- 2016 (43) STR 572 (Tri. Del.) where it was observed that- "12. I further find that the Hon'ble Tribunal in .....

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