2016 (11) TMI 938

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate  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 both sides and perused the records.  ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5 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 claim of the Revenue is that respondent had issued....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds 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 the above judgment will cover the issue in favour of the r....