COMMISSIONER OF CENTRAL EXCISE Vs. BSNL

JUDGEMENT

(1.) This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (in short, "the 1944 Act") read with Section 83 of the Finance Act, 1994 (for brevity, "the Act") against the order dated 15.10.2013, Annexure A. 4 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi, (in short, "the Tribunal") in ST/STAY/58665/2013, claiming following substantial questions of law:--

(2.) Learned counsel for the revenue submitted that reliance by the Tribunal on the judgments of Chennai and Bangalore Tribunals in BSNL and Manipal Advertising Services (P.) Ltd. cases was misplaced as the same were distinguishable. Moreover, nothing has been provided to safeguard the interest of the revenue. No hardship had been shown by the assessee. He placed reliance on judgment of this Court in Krishan Kumar v. Commissioner of Customs [CWP No. 2667 of 2009, decided on 19.2.2009].

(3.) After hearing learned counsel for the appellant, we do no find any merit in the appeal