2011 (8) TMI 182

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....; Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue has filed the present appeal. We have heard Rajendra Gupta, learned SDR for the Revenue and Shri Abhishek Singh Bhagat, learned Advocate appearing for the respondents.   2. As per the facts on records, the respondents are engaged in the manufacture of cotton yarn and man made fabric. They were availing GTA se....

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....n in the case of CCE, Chandigarh vs. Nahar Industrial Enterprises Ltd. reported in 2007 (7) STR 26 (Tri.-Del.) held in favour of the assessee. The present appeal of the Revenue is on the sole ground that the Tribunal s order does not stand accepted by the Department and appeal has been filed against the order of the appellate authority before Hon ble Punjab & Haryana High Court which is pending. &....