2013 (7) TMI 975

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....ri P.k.Sharma, DR Present for the Respondent: Shri Rachit, Advocate, Shri Prem Ranjan, Advocate ORDER Per: Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue has filed the present appeals. As the issue involved in these two appeals is similar, they are being disposed of by a common order. 2. After hearing both sides, we find that the issu....

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....y the Revenue, which appeals rejected by the Tribunal.  Once such reference can be made to the Tribunals decision in the case of CC, New Delhi vs. Nath International-2013 (289) ELT 305 (Tri.-Del.). In fact, we find that the dispute in respect of one of the same respondent i.e. Artex Textiles Pvt.Ltd. travelled upto the Tribunal, when identical order of the Commissioner (Appeals) was challeng....