2018 (2) TMI 1101

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..... peal allowed - decided in favor of appellant. - E/145/2010 - 43102/2017 - Dated:- 12-12-2017 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri J. Shankarraman, Advocate - for the appellants Shri K.P. Muralidharan, AC (AR) - for the Respondent. ORDER Per: Bench The facts of the case are that M/s. KSB Pumps Ltd., the appellan .....

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..... Commissioner (Appeals) vide the impugned order dated 17.12.2009, dismissed the appeal. Hence, the appellants are before this forum. 2. Today when the matter came up for hearing, on behalf of the appellant, the Ld. Advocate Shri J. Shankarraman, submits that the department has proceeded on a wrong premise that they had cleared the goods to M/s. Thermax Ltd., Pune. He submits a paper book contain .....

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..... llar India Pvt. Ltd. Vs. CCE, Pondicherrry - 2005 (185) ELT 430 (Tri-Dei.) 2. Hindustan Colas Ltd. Vs. CCE, Vadodara, 2007 (219) ELT 430 (Tri.-Ahmd.) 3. IBM India Pvt. Ltd. Vs. CCE 2008 (223) ELT 429 (Tri.) 3. On the other hand, Ld. AR supports the impugned order. He takes us to para 4.2 of the impugned order where the lower appellate authority has reasoned that the benefit of n .....

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