2018 (2) TMI 1316

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..... AKIL KURESHI) 1. This appeal is filed by the Revenue challenging the judgment of CESTAT dated 31.05.2017 raising following question for our consideration: "Whether in the facts and circumstances of the case and law, the Hon'ble Tribunal has committed substantial error of law in allowing the Appeal of the Respondent and in interpreting provision of Sec. 11 B of Central Excise Act 1944, by .....

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..... ircumstances, the observations of the Tribunal in the case of S. Subramanyan & Co (supra) is squarely applicable to the facts of the present case and the principle laid down by the Larger Bench of the Tribunal in the case of BDH Industries (supra) on different facts and circumstances is not applicable to the present case. In view of the above, the impugned order is bad in law and liable to be set .....

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