COMMISSIONER OF CENTRAL EXCISE Vs. BHARAT CELL

JUDGEMENT

(1.) Aggrieved by the order of the Tribunal in rejecting the appeal filed by it, the Revenue/appellant is before this Court by filing the present appeal raising the following substantial questions of law:--

(2.) When this appeal is taken up for hearing, it is brought to the notice of this Court by the learned counsel appearing for the appellant that similar question has been considered by the CESTAT Principal Bench, New Delhi, in the case of G.R. Movers v. Commissioner of Central Excise, Lucknow, 2013 30 STR 634 and the issue has been answered against the Revenue and in favour of the assessee. The relevant portion of the order reads thus,

(3.) In view of the said statement made by the learned counsel that the ratio laid down in aforesaid case, is equally applicable to the case on hand, following the said ratio, the substantial questions of law are answered in favour of the assessee/respondent and against the Revenue/appellant. Accordingly, the civil miscellaneous appeal fails and the same is dismissed. However, in the circumstances of the case, there shall be no order as to the costs.