2016 (11) TMI 1354

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....anjay Jain, AR for the Appellants Shri A K Batra, Advocate for the Respondent Per Ms. Archana Wadhwa : Being aggrieved with the order passed by Commissioner, Revenue has filed the present appeal. 2. After hearing both sides duly represented by Shri Sanjay Jain, learned Authorised Representative appearing for the Revenue and Shri A K Batra, learned Advocate appearing for the assessee, w....

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....rescribed stipulations governing the term 'residential use' are not getting violated. That the quarters were used as a dwelling units for the stall of JPL for furtherance of their business and / or commercial consideration is of the no concern or consequence to the department. The Noticee have ably agitated their issue in this regard by citing the case of M/s. VMT Spinning Company Ltd. vs. Commiss....

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.... 4. Apart from the fact that Commissioner has relied upon the Tribunal decision, we also note that the issue stand covered by other decisions of the Tribunal also, apart from the Tribunal decision in the case of VMT Spinning Company Ltd. vs. CCE Chandigarh. Reference can be made to the decision of Tribunal in the case of Commissioner of Central Excise, Aurangabad vs. Mall Enterprises as reported ....