2014 (4) TMI 290

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....) and Ms. Anoli Patwa (Advocate) For the Respondent: Shri K.J. Kinariwala (A.R) JUDGEMENT Per : Mr. H.K. Thakur; 1. This stay application and appeal has been filed by the appellant against Order-in-Appeal No.VAD-EXCUS-001-APP-342-2013-14 dated 2.9.2013 under which the Order-in-Original dt. 30.7.2012 passed by the adjudicating authority has been upheld by the first appellate authority. ....

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....abad [2009 (16) STR 94 (Tri.-Ahmd.)]         (ii) Karur KCP Packaging Pvt. Ltd. Vs CCE Trichy [2009 (16) STR 609 (Tri.-Chennai)]         (iii) CCE Indore Vs Gwalior Chemicals Industries Ltd. [2011 (274) ELT 97 (Tri.-Del.)]        (iv) CCE Indore Vs Grasim Industries Ltd. [2011 (24) STR 691 ....

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....d. In this regard, paras 3 & 4 of the order passed by this Bench in the case of Pharmalab Process Equipments Pvt. Ltd. Vs CCE Ahmedabad - 2009 (16) STR 94 (Tri.-Ahmd.) are reproduced below :-             3. I have considered the submissions made by both the sides. I find that the Assistant Commissioner in his order in para 10 has observed a....

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.... whether it is paid for the said assessee. In view of the above findings, the duty demanded vide SCN is required to be confirmed on the above grounds. 4. Commissioner (Appeals) also has taken the same view. However, from the copies of debit notes submitted during the hearing I find that the debit notes issued by the service provider contained the details of service tax payable, description of t....