2016 (11) TMI 938

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....llant Shri H.G. Dharmadhikari, Advocate  for Respondent ORDER This appeal is filed by the Revenue against Order-in-Appeal No. AGS(89)49/2010 dated 17.05.2010 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad.  The respondent has also filed a cross objection.  The appeal and cross objection are disposed of by a common order.  2.  Heard....

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....ance Act, 1994 during the period January, 2005 to March, 2008 as a transport contractor for Government of Maharashtra i.e. District Supply Officer, Latur.  We find no merits in the appeal filed by the Revenue.  4.  Firstly, respondent is engaged in delivery of food grains as per direction of the District Supply Officer/District Collector, Latur, under P.D.S. scheme.  The cla....

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....p;     a)  Western Coal Fields Ltd. Vs. CCE, Nagpur  2015-TIOL- 1289-CESTAT-MUM b)  South Eastern Coal Fields Ltd. Vs. CCE, Raipur (Chattisagarh) - 2014-TIOL- 1554-CESTAT-DEL c)  Nandaganj Sihori Sugar Co. Ltd. Vs. CCE, Lucknow 2014 (34) STR 850 (Tri.- Del.) d)  Birla Ready Mix Vs. CCE, Noida 2013 (30) STR 99 (Tri.- Del.) 6.  The ratio of....