2017 (10) TMI 211

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....e has filed this appeal against the impugned order dated 15/10/2012 passed by Commissioner (Appeals), Central Excise, Raipur. 2. Brief facts of the case are that the respondent herein is engaged in the manufacture of various excisable goods and is registered with the Central Excise Department. Besides, the respondent is also registered with the Service Tax department for providing the taxable ser....

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....- and also imposed penalty under various provisions of the Finance Act, 1994. On appeal the Ld. Commissioner (Appeals) has set aside the adjudication order and allowed the appeal in favour of the respondent herein. Feeling aggrieved with the impugned order, the revenue is in appeal before the Tribunal. 3. Heard both sides and perused the case records. 4. I find that for allowing the appeal in fa....