2019 (6) TMI 1319

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..... THAT:- The revenue did not raise any new ground in the grounds of appeal and all the issues raised by revenue in the ground of appeal are repetition of show cause notice which has already been adjudicated upon by learned Commissioner (Appeals) and held the same to be not tenable - there is no ground raised by revenue to challenge the finding of learned Commissioner (Appeals). Appeal dismissed .....

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..... ehalf of revenue and Learned Advocate Shri S.P. Upadhyay on behalf of respondent we note that learned Commissioner (Appeals) has set aside the Order-in-Original dated 28.05.2014 through which the activity under taken by the respondent was treated by Original Authority as Site Formation and Clearance, Excavation and Earth Moving and Demolition Service. The learned Commissioner (Appeals) after takin .....

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..... d of appeal are repetition of show cause notice which has already been adjudicated upon by learned Commissioner (Appeals) and held the same to be not tenable. We do not find any ground raised by revenue to challenge the finding of learned Commissioner (Appeals). 4. We, therefore, do not find any reason to interfere in the impugned order. We, therefore uphold the same and reject t .....

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