2016 (2) TMI 1109

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....nsel appearing for the appellant/Revenue and Adv. Thomas Mathew Nellimoottil appearing for the respondents in these Central Excise Appeals. 2. These appeals are on the question as to whether the activity of purchase and sale of SIM Cards amounts to carrying on the activity of business auxiliary service. The issue, much before the impugned orders were issued, stood covered against the Depar....