2015 (10) TMI 1851

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....e Revenue : Shri K. Sivakumar, A.R. Per : Mr. P.K. Das; These appeals are arising out of a common order and therefore, both are taken up together for disposal. 2. Revenue filed these appeals against the impugned order passed by Commissioner (Appeals) whereby, the adjudication orders were set-aside. 3. After hearing both sides and on perusal of the records, I find that the adjudicating ....

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....Advocate for the respondent submits that the Hon'ble High Court of Karnataka in the case of CCE & ST, LTU Bangalore vs. ABB Limited - 2011 (22) STR 97 (Kar) upheld the Larger Bench decision of the Tribunal and observed that place of removal is up to the place of Customers prior to 01.4.2008. She further submits that the same view was taken by the Hon'ble Gujarat High Court in the case of CCE & Cus....