2018 (9) TMI 321

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..... AGLA, JJ. Mr. Swapnil Bangur, with Mr. Amol Joshi, for the Appellant. Mr. Jas Sanghavi, I./b PDS Legal for the Respondent. PC:- 1. This Appeal under Section 83 of the Finance Act, 1944 read with Section 35G of the Central Excise Act, 1944 challenges the order dated 7th January, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal) 2. The Revenue in .....

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..... cision in Kumar Beheray Rathi (2014 (34) STR 139 (Tri. Mum) which misconstrued Circular No.89/7/2006 ST dt. 18.12.2006 while Hon'ble High Court of Kerala had construed the said circular in a different way in the case law of Kothamangalam Municipality (2014(36) STR 11(Ker)? 3. We find that the impugned order allowed the Appeal of the Respondent before it by following the decision of i .....

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