2015 (12) TMI 1139

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....pondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), revenue has filed the present appeal. I have heard Shri M.S. Negi, learned AR appearing for the revenue and Ms. R. Arora, learned advocate appearing for the respondent. 2. As per facts on record the respondents are engaged in the manufacture of Marble Slabs. The Anti-Evasion officers visited the appellant facto....

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....allowed the appeal of the assessee. Hence, the present appeal by the Revenue. 5. I find that the appellant authority has relied upon and identical decision of the Tribunal passed in the case of Eurasia Marbles Pvt. Ltd., Udaipur v. CCE, Jaipur-I - Final Order No. 136/2011-SM(B), dated 25-2-2011 [2011 (268) E.L.T. 284 (Tribunal)]. In the said decision, an identical issue was the subject matt....