2014 (11) TMI 751

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....oner (AR) JUDGEMENT Per: P R Chandrasekharan: This is an appeal filed by the Revenue against Order-in-Appeal No: BPS (327)158/2004 dated 15/09/2004 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. Vide the impugned order, the learned lower appellate authority has held that the services rendered by the sales representative appointed by the respondent, M/s. Hogana....

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....rics vs. Commissioner of Central Excise, Bangalore 2004 (170) ELT 78 3.1 However, the learned Additional Commissioner (AR) appearing for the Revenue fairly submits that the decision of the Tribunal in the case of Prabhat Zarda (supra) was overruled by the decision of the Larger Bench in the case of Larsen & Toubro Ltd. 2006 (3) STR 321 = 2006-TIOL-814-CESTAT-DEL-LB wherein it was held that, to co....