2018 (9) TMI 321

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Respondent. PC:- 1. This Appeal under Section 83 of the Finance Act, 1944 read with Section 35G of the Central Excise Act, 1944 challenges the order dated 7th January, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal) 2. The Revenue in Appeal urges the following questions of law for our consideration:- "(a) Whether on the facts and circumstances of the case an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... High Court of Kerala had construed the said circular in a different way in the case law of Kothamangalam Municipality (2014(36) STR 11(Ker)? 3. We find that the impugned order allowed the Appeal of the Respondent before it by following the decision of its co-ordinate Bench in Kumar Beheray Rathi (Supra). 4. Mr. Bangur, the learned counsel appearing in support of the Appeal very fairly states th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X