2014 (6) TMI 1053

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..... 4 (9) TMI 332 - BOMBAY HIGH COURT] where it was held that we have no alternative but to allow this Appeal only on this short, but substantial question of law and that is that the Appeals cannot be disposed merely by recording rival submissions and not discussing them elaborately but, in a perfunctory manner. Appeal allowed. - Central Excise Appeal No. 44 of 2013 - - - Dated:- 25-6-2014 - .....

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..... has not been considered at all. The facts have not been noted before applying the ratio of the judgment of Ultratech Cement reported in 2010 (20) Service Tax Reporter 577. [3] In a similar appeal of the Commissioner and pertaining to the same assessee, we have set aside the order passed by the tribunal. Reliance is placed upon an order passed by the Division Bench of this Court in Central Exci .....

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