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    <title>2015 (6) TMI 990 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Commissioner (Appeals)&#039; decision in favor of the respondents. The Tribunal found no infirmity in the impugned order, emphasizing that the observations of the Apex Court in the Mafatlal Industries Ltd. case were not applicable to the facts of this case.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Commissioner (Appeals)&#039; decision in favor of the respondents. The Tribunal found no infirmity in the impugned order, emphasizing that the observations of the Apex Court in the Mafatlal Industries Ltd. case were not applicable to the facts of this case.</description>
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