2016 (4) TMI 110

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....n Ranavat, CA For the Respondent : 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 w....

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.... the very same assessee for the period 01/06/2007 to 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....