2018 (9) TMI 1599

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..... 3 of the Finance Act, 1944 read with Section 35G of the Central Excise Act, 1944 challenges the order dated 15 September 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal ("the Tribunal"). 2. The Revenue in Appeal urges the following questions of law for our consideration:   (a) Whether on the facts and circumstances of the case and in law was the Tribunal right in holdi .....

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..... 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 its coordinate Bench in Kumar Beheray Rathi (Supra). 4. Mr. Bangur, the learned counsel appearing in support of the Appeal very fairly states that the decision of the Tribunal in the ca .....

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