2014 (6) TMI 424

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.....V. Ravindran; This appeal is filed by the revenue against OIA No.RKA/233/SRT-I/2011, dt. 29.07.2011. 2. None appears on behalf of the respondent. On perusal of the records, I find that the issue seems to be covered by the decision of the Hon'ble High Court of Punjab and Haryana, hence I take up the appeal for disposal in absence of any representation from the respondent. 3. Ld. Departmen....

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....cision of the Hon'ble High Court of Kerala in the case of Assistant Commissioner of Central Excise Vs. Krishna Poduval [2006 (1) STR 185 (Ker.)] and Bajaj Travels Ltd. Vs. CCE, Chandigarh [2009 (16) STR 183 (Tri. - Del.)] which has been upheld by the Hon'ble High Court of Delhi needs to be considered in this case. 4. After considering the detailed submission made by the Ld. Departmental Represe....