2017 (6) TMI 1248

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..... (TECHNICAL) C.H. Venkateswara Rao, Advocate for the Appellant. Shri P.S. Reddy, Asst. Commissioner (AR) for the Respondent. ORDER [Order per: M.V. RAVINDRAN] These two appeals are directed against Orders-in-Appeal No. No. 48-2012 dated 06/08/2012 and No. 27-2010 dated 16/11/2010. Appeal No.ST/443/2011 by assessee. 2.1. After hearing both sides, we find that the issue involved in this app .....

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..... so various decisions of the apex court, the penalty imposed under the category of GTA is set aside.   2.3. The appeal of assessee is disposed of as indicated above. Appeal No.ST/3093/2012 by Department 3.1. As regards the Department s appeal, we find that the issue involved is that the first appellate authority has held a view that for the activity of threshing and redrying of tobacco, the .....

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