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TMI Blog2021 (3) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... : Pooja Talwar For the Respondent : Ashok Singh ORDER Heard learned counsel for the parties and perused the record. The present appeal is directed against an order dated 20.02.2020 passed by the Customs, Excise and Service Tax Appellate Tribunal on the ground that the Tribunal did not advert itself to the issue with regard to applicability of Entries No.12(a) and 12(c) of the Mega Exemption N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption Notification No.25/2012-ST dated 20.06.2012 for the period September, 2012 to August, 2014. It is contended that the appellant had submitted necessary documents to claim exemption, which was illegally denied by the Assistant Commissioner, CGST & CX, Division-II, Kanpur. In appeal before the Commissioner (Appeals), CGST & Central Excise Appeal Commissionrate, Allahabad, the ground of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entertained within the limited scope of appeal under the Central Excise Act, 1944. Considered the submissions of learned counsel for the parties and perused the record. A perusal of the order of the Commissioner (Appeals) shows that the grounds of challenge in appeal taken by the appellant to the order of rejection of refund claim had been noticed. Para 2.3 of the order of Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etails of various works on which they had claimed exemption alongwith copies of the work orders. However, while dealing with the appeal, the second ground of challenge noted in paragraph 2.3, as extracted above, had not been adverted to. This issue has also not been adjudicated by the Custom Excise and Service Appellate Tribunal. There is no adjudication on the issue that, in case, the exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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