2017 (9) TMI 1628

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....2017<br>APPEAL No. E/85213/17-Mum - Order No. A/90015/17/SMB<br>Central Excise<br>Hon'ble Mr. D.N. Panda, Judicial Member Shri Rajesh Ostwal, Advocate, for the appellant Shri Manoj Kumar, Joint ....

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....not service provider to dealers. The service brings the appellant as a service provider to the fold of law and the dealer as a recipient of service of the appellant is recognized by the Authority belo....