2018 (9) TMI 1599

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..... ppeal dismissed. - CENTRAL EXCISE APPEAL NO. 9 OF 2018 - - - Dated:- 19-9-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Mr. Swapnil Bangur, a/w Mr. Sham Walve, for the Applicant. 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 15 September 2015 passed by the Customs, Excise and Service Tax Appel .....

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..... the Tribunal correct in placing reliance upon its decision 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 th .....

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