2018 (2) TMI 1384

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... C. Saini, AR for the Revenue ORDER Per: (Dr.) Satish Chandra The present appeal is filed against the order-in-appeal No.05/RPR/2015 dated 07.01.2015 passed by the Commissioner (Appeals), Central Excise, Raipur. The period of dispute is October 2012 to August 2013. 2. Brief facts of the case are that the assessee-appellants are Government of India Undertaking and providing the communi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of material available on record, it appears that for the earlier period, the issue has come up before the Tribunal in assessee's own case - M/s Bharat Sanchar Nigam Ltd. Vs. CCE, Raipur-I (Final Order No.55558-55563/2017 dated 24.07.2017) where it was observed that-  "4. After hearing both sides and on perusal of material available on record, it appears that the matter relates to the year ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f other articles, the question of ascertaining the value by referring to the cost of the product or manufacture of such goods would not arise. 5. From the record, we find that for the subsequent period, in the identical facts and circumstances of the case, the Commissioner in his order No.357-CE/RPR/APPL/RPR/2015/2596 dated 21.10.2016 has granted relief to the assessee-appellants. 6. It may ....