2013 (7) TMI 946

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..... Commissioner (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay application are directed against Order-in-Appeal No. PVR/94/NGP/2012 dated 26-9-2012 passed by the Commissioner of Central Excise & Service Tax (Appeals), Nagpur. 2. The appellant, M/s. Heera Laxmi Amusement Pvt. Ltd., entered into an agreement with M/s. Amalgamated Bean Cof....

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....e 25-9-2012 and report compliance on 27-9-2012. Since the said direction was not complied with, the appeal was dismissed. Hence, the appellant is before us. 3. We have gone through the agreement which is termed as Franchise Agreement. As per the agreement, the appellant has rented out their premises to M/s. Amalgamated Bean Coffee Trading Co. Ltd. along with certain facilities, for which the....