2015 (8) TMI 542

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..... For the Respondent : Shri B.K. Iyer, Supdt. Commissioner (AR) ORDER Per: M.V. Ravindran All these appeals are disposed of by a common order as the issue involved is the same and in respect of very same assessee-appellant. 2. Heard both sides and perused the records. 3. On perusal of the records it transpires that the issue involved in these cases is whether the appellant as a recipient of G .....

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..... als. We also find that the declarations are on the specific depots of the appellant either Silvasa at Navi Mumbai or Haybunder Road. Though Haybunder Road is not specifically mentioned, it can be seen from the certificates that the location is mentioned as Lube Plant I and Lube Plant II. 3.2 We find that the declarations which were produced before us covers the period in question and the impugned .....

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