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2017 (1) TMI 236

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....ate, for Appellant Shri M.P. Damle, Assistant Commissioner (A.R.), for Respondent Per: M.V. Ravindran: These two appeals are filed against Order-in-Appeal No. PUNE-ST-002-APP-48-13-14 dated 28.06.2013 & PII/MMD/200/2012 dated 31.08.2012 passed by the Commissioner of Central Excise (Appeals), Pune-II. 2. Heard both sides and perused the records. 3. The issue that falls for considerat....

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