2013 (11) TMI 49

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....ppellant : Shri D D Joshi, Superintendent (AR) For the Respondent : None PER : P R Chandrasekharan Revenue is in appeal against Orders-in-Appeal No. PIII/029/06 and P-III/028/06 both dated 31/06/2006 passed by the Commissioner of Central Excise (Appeals), Pune -II. Vide the impugned orders, the lower appellate authority has extended the benefit of Notification NO. 13/2003-ST dated 20/06/2....

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....ne appeared for the respondents. 4. We have considered the submissions made by both the Revenue and also perused the orders of the lower appellate authority. The lower appellate authority has clearly held that as per the definition of 'goods' under clause (7) of Section 2 of the Sale of Goods Act, 1930:    "goods" means every kind of movable property other than actionable claims an....