2018 (2) TMI 1120

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.... Ravindran This appeal is filed by the Revenue against order-in-appeal No. PUN-EXCUS-002-APP-119-13-14 dated 20.11.2013. 2. None appeared for the respondent despite notice.  Since the matter is of 2014, we take up the same for disposal even in the absence of any representation. 3. Heard the learned departmental representative and perused the records. 4. Learned departmental representative....

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....ity has confirmed the demands so raised but the first appellate authority has dropped the same without considering the various findings recorded by the adjudicating authority.  He relies on the CBEC circular No.96/7/2007-ST dated 23.8.2007 for the said proposition. 5. On careful consideration of the submission made by the learned departmental representative and perusal of the records, we fin....

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....ents.  The first appellate authority has also specifically recorded in the impugned order that similar issue has been decided by the Tribunal in the following case laws:- (i) Ritesh Enterprises - 2020 (18) STR 17; (ii) Divya Enterprises - 2020 (19) STR 370; (iii) S.S. Associates - 2010 (19) STR 438; (iv) K. Damodarareddy - 2020 (19) STR 593; (v) Shivajirao Desai OT & VSSI - PII/AV/93/201....