2018 (4) TMI 959

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....espondent : Jai Prakash Tripathi,Rahul Agarwal,Sudeep Verma ORDER Heard Sri Dipak Seth, learned counsel for the appellant and Sri Rahul Agarwal, learned counsel for the respondents. This is an appeal under Section 35-G of Central Excise Act, 1944 read with Section 174 of Central Goods & Services Tax Act, 2017 challenging the final order dated 16.06.2017, passed by the Customs Excise & Service ....

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....nt is that the Tribunal has erred in setting aside the order of the appellate authority relying upon the Circular dated 02.04.2012 referred in para-5 thereof and also omitting to record any finding so as to upset the finding of the adjudicating authority made in his order in original that the item claimed as inputs are Boiler structure, Structure for C/F Machine, Fixture Holder, Structure Granting....