9911796707
TMI Blog2018 (6) TMI 1408X X X X Extracts X X X X X X X X Extracts X X X X ..... anam, Superintendent (AR) for the Respondent. [Order per: M.V. Ravindran] These two appeals are directed against Orders-in-Appeal No. VIZ-EXCUS-001-APP-177 & 178-17-18, dated 22.12.2017. Since both these appeals raised a common question of law, hence they are being disposed of by a common order. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reproduced the findings of the other case laws held in favour of the appellant and submits that subsequently also, in Final Order No. A/31455-31460/2017 dated 07.09.2017 and Final Order No. A/30405/2018 dated 08.02.2018, the appeals are allowed. 5. Learned Departmental Representative submits that Division Bench decision of the Tribunal in the case of M/s I.B.P. Company Ltd., Vs. CCE & ST, Raipur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 314] and also it is recorded that the same is upheld by the Hon'ble High Court of Mumbai as reported at [2016 (338) ELT A38 (Bom.)]. In my view, the issue involved in this case being settled in the favour of the assessee by Hon'ble High Court of Bombay, nothing is survives in the arguments put forth by the Revenue in support of this case. Accordingly, following the ratio of the various decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
