2015 (11) TMI 318

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....Pawha, Adv and Mrs Sangeeta N Pahwa, Adv ORDER ( Per : Honourable Ms. Justice Harsha Devani ) 1. Mr R.J. Oza, learned Senior Standing Counsel for the appellant has tendered a draft amendment. The amendment is allowed in terms of the draft. The same shall be carried out forthwith. 2. The appellant, Commissioner of Central Excise and Customs has challenged the order dated 31st August, 20....

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....eformulated as follows: "Whether on the facts and in the circumstances of the case, the CESTAT, West Zonal Bench, Mumbai was justified in allowing appeal of respondent by placing sole reliance in the case of Jayant Agro Organics Ltd., 2003 (157) ELT 684  ?" 5. Heard Mr R. J. Oza, learned Senior Standing Counsel for the appellant and Mr N.K. Pahwa, learned advocate for the responde....

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....ter of challenge, to point out that the appeals preferred by the revenue have been dismissed and consequently the order passed by the Tribunal has been confirmed. 8. Having regard to the fact that the decision of the Tribunal in the case of M/s Jayant Agro Organics Limited (supra) has been confirmed by the Supreme Court, no infirmity can be found in the impugned order passed by the Tribunal whe....