2017 (9) TMI 505

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for Appellant Shri Rajesh Chhibber, Advocate, for Respond ORDER The present appeal is filed by Revenue against Order-in-Appeal No. 87-ST/GZB/2011-12 dated 30/05/2011 passed by Commissioner of Central Excise (Appeals), Ghaziabad. 2. The brief facts of the case are that the respondents were issued with a Show Cause Notice dated 10/09/2009, wherein it was alleged that (i) Custom House Agents, (i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ropped the proceedings initiated through said Show Cause Notice dated 10/09/2009. Aggrieved by the said order Revenue preferred appeal before Commissioner (Appeals). The Id. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal No. 87-ST/GZB/2011-12 dated  30/05/2011, wherein Id. Commissioner (Appeals) dismissed the appeal filed by Revenue. Aggrieved by the said order Rev....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l Authority & Id. Commissioner (Appeals) have relied on following case laws for his decision. (a)    CCE Versus Bhilai Auxiliary Services reported at 2009 (14) S.T.R. (536) (Tri. - Delhi); (b)    Nav Bharat Tubes Ltd. Versus CCE, Jaipur reported at 2010 (18) S.T.R. 470 (Tri. - Delhi); (c)     Adani Pharmachem Versus CCD reported at 2008 (12) S.T....