2015 (10) TMI 2589

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....n Jindal, C.A. for the Appellant. Shri Ashok B. Kulgod, A.C. (A.R.) for the Department. ORDER Per Mr. Anil Choudhary : Both the appeals arise from common OIA No. NOI/EXCUS/000/APP/54-55/2014 dated 27.02.2014 passed by Commissioner of Central Excise (Appeals) & S. Tax, Noida. The Ex. Appeal No. 54429/14, was fixed on 21/10/2015, but on mentioning and drawing the attention of this Bench ....

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....s the same and the parties are also of the same, I allow these appeals following the earlier order of this Tribunal. The relevant paras are quoted herein below : "3. The facts of the case are that the appellant is manufacturer of equipments and selling these equipments through its dealers to the customers with warranty clause. During the impugned period, the dealers were repairing equipme....