2015 (10) TMI 2225

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.... Archana Wadhwa, Judicial Member and Shri Ashok Kumar Arya, Technical Member For the Petitioner : Mr Raghavendra B. Adv, V. Lakshmikumaran & V. Sridharan For the Respondent : Mr. N. Jagadish, A.R. ORDER Per : ARCHANA WADHWA Two appeals were filed against the same impugned order in appeal No 171/2011-CE dated 30.05.2011. There was delay of 29 days in both the appeals. The first appea....

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....ice, the decision in the case of M/s SKF Technologies (I) Pvt Ltd Vs CCE Bangalore [2012-TIOL-651-CESTAT-Bang]; in the case of mobile phone services the decision in the case of Welspun Maxsteel Ltd. Vs CCE [2013-TIOL-546-CESTAT-MUM] and in the case of out-door travel services, Hindustan Zinc Ltd Vs CCE Jaipur [2013(29)S.T.R.492 (Tri-Del)] have been relied upon and we find reliance to be appropriat....