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2015 (12) TMI 803

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.... For the Respondent : Sri M A Narayana, Adv ORDER These appeals are filed by the revenue challenging the order of the Tribunal dated 21.11.2014 whereby the appeal of the assessee was allowed by the Tribunal and the appeal filed by the revenue has been dismissed. 2. The brief facts of this case are that the respondent-assessee is engaged in the manufacture of aluminium ingots from aluminiu....

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....5%. Aggrieved by the said order, the revenue as well as the assessee filed two separate appeals before the Tribunal and the appeal filed by the assessee has been allowed whereas appeal filed by the revenue has been dismissed. Challenging the said order, this further appeal has been filed raising several questions of law. 3. We have heard Sri K.N.Mohan, learned counsel for the appellant-revenue ....