2016 (12) TMI 1315

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..... d the impugned order is unsustainable and liable to be set aside - Appeal allowed. - Appeal No.E/419/12 - Order No.A/87561/16/SMB - Dated:- 5-5-2016 - Shri M.V. Ravindran, Member (Judicial) Shri Rajesh Ostwal, Advocate for the appellant Shri S.V. Nair, (AR) for the respondent Order This appeal is directed against Order-in-Appeal No. BC/214/RGD/2011-12 dated 30.12.2011. 2. .....

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..... ads para 7 of the Order-in-Appeal and submits that the appellant has not produced any evidence to indicate that fumigation is required to be done and no literature or convention was produced. Hence there is no nexus with the fumigation services and goods manufactured and cleared. 5. On considering the contention of both sides, I find that there is no dispute as to the fact that fumigation servi .....

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