A.N. IMPEX Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) By these appeals the assessee challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai dated 27 March, 2014. By the order impugned the Tribunal has proceeded to dismiss the assessee's appeal.

(2.) That appeal was directed against the order passed by the Commissioner of Central Excise (Appeals), Mumbai dated 21 July, 2010.

(3.) In a common order delivered in some stay applications and two appeals, the Tribunal concluded that the notifications which are subject matter of inquiry and adjudication do not enable the appellant/assessee to manufacture plastic bags, but they have to manufacture the garbage bags of plastic, plastic Rolls and recycled granules of plastic.