LAWS(GJH)-2015-12-144

PRINCIPAL COMMISSIONER Vs. ESSAR OIL LTD.

Decided On December 09, 2015
Principal Commissioner Appellant
V/S
Essar Oil Ltd. Respondents

JUDGEMENT

(1.) Revenue has challenged the judgment of CESTAT dated 24.02.2015 raising the following questions for our consideration:

(2.) Before the adjudicating authority, the assessee explained its stand as under:

(3.) The adjudicating authority in a detailed discussion held and observed as under: