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TMI Blog2023 (9) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside by the Tribunal and the appeal was allowed on 21.11.2008. - There is nothing on record to indicate that the aforesaid order dated 13.04.2021 passed by the Commissioner (Appeals) was assailed by the department or has been set aside by the Tribunal. It is not possible to accept the contention advanced by the learned authorised representative as the decision of the Tribunal in HINDUSTAN AUTO HOUSE (P) LTD. VERSUS CCE, JAIPUR [ 2008 (9) TMI 83 - CESTAT NEW DELHI] squarely applies to the facts of the present appeal. When the issue raised in this appeal has been decided in favour of the appellant, the order dated 16.11.2017 passed by the Commissioner (Appeals), which has given rise to the four appeals, deserves to be set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. 172 (SM) /ST/JPR/2021 dated 13.04.2021. 5. Shri Rajesh Jain, learned authorised representative appearing for the department has however, submitted that the decision of the Tribunal in Hindustan Auto House was on different grounds and therefore, cannot be applied to the facts of the present case. 6. The submissions advanced by of the learned counsel of the appellant and the learned authorised representative appearing for the department have been considered. 7. In Hindustan Auto House, the Tribunal observed as follows: 6. We have carefully considered the submissions. The free services said to have been rendered by the appellant to the purchaser of the vehicle is not really free. The value of such services are alread ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided on 21.11.2008]. Though an appeal was initially filed by the department to assail the aforesaid order but it was withdrawn on monetary grounds. 9. It was noticed by the Commissioner (Appeals) in the order dated 13.04.2021, while deciding another appeal filed by the appellant to assail the order dated 03.03.2020 passed by the Superintendent, that the demand made in respect of a similar issue was set aside by the Tribunal and the appeal was allowed on 21.11.2008. 10. There is nothing on record to indicate that the aforesaid order dated 13.04.2021 passed by the Commissioner (Appeals) was assailed by the department or has been set aside by the Tribunal. 11. It is not possible to accept the contention advanced by the learned auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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