COMMISSIONER Vs. ELLORA TIME LTD

JUDGEMENT

(1.) Revenue is in appeal against the judgment of the Customs, Excise & Service Tax Appellate Tribunal ("CESTAT" for short) dated 5-9-2013 raising following questions:

(2.) No new grounds are presented before us for reconsidering the ratio of the decision in case of Parth Poly Wooven Pvt. Ltd. . In the result, tax appeal is dismissed.