UNION OF INDIA Vs. KANSARA MODLERS LTD.

JUDGEMENT

(1.) By way of this appeal, a challenge is given to the order dated 3-42013 [2013 (32) S.T.R. 209 (Tribunal)] passed by Learned Customs, Excise and Service Tax Appellate Tribunal, New Delhi whereby the appeal has been allowed.

(2.) This Court while admitting the appeal, on 27-10-2014 framed following substantial question of law :

(3.) Counsel for the appellant contended that the Tribunal has committed serious error while observing that :-