2016 (4) TMI 110

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri A.K. Goswami, Addl. Commissioner (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Original No. Goa/ST/Commr/19/11-12 dated 05/01/2012 passed by the Commissioner of Customs, Central Excise & Service Tax, Goa. 2. Heard both the sides and perused the records. 3. The issue that falls for consideration of the Tribunal is whether the vacant land in possession of the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o 28/02/2009 was before the Tribunal in appeal Nos. ST/212 & 222/2010. The said appeals were filed by the assessee-appellant as well as the Revenue and were heard finally on 30/09/2015 and vide order No. A/3354-3355/15/STB the bench allowed the appeal of the assessee and rejected the appeal filed by the Revenue. Both the sides agree that the issue involved in that appeal as reported at 2015-TIOL-2....