2018 (9) TMI 15

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..... Shri Prateek Dawar, Advocate & Ms Pragya Panday, Advocate for Respondent ORDER Per: Anil G. Shakkarwar The present appeal filed by revenue is arising out of Order-in-Appeal No. 83/CE/Alld/2015 dated 24/07/2015 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Allahabad. 2. Heard the parties. 3. The facts leading to the filing of present appeal is that the respond .....

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..... fore Commissioner (Appeals). The learned Commissioner (Appeals) has relied upon the decision by this Tribunal in the case of M/s Thakkar Tobacco Products Pvt. Ltd./ M/s Vishnu Pouch Packaging Pvt. Ltd. Vs CCE, Ahmedabad reported at 2015-TIOL-690-CESTAT-AHM has held, as follows:- "Assessee operating under Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 and h .....

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..... g the demand and imposing penalty. Aggrieved by the said order, revenue preferred present appeal. 4. We find that Revenue did not contend that the said finding of this Tribunal have been set aside by any Higher Appellate Authority. We, therefore, relying on the decision of this Tribunal in the above stated case relied upon by learned Commissioner (Appeals) hold that there is no infirmity in the i .....

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