2018 (4) TMI 1447

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....ants Shri S K Bansal, AR for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed by the appellant against the Order-in- Appeal No. BHO-EXCUS-001-APP-337-17-18 dated 17.10.2017. Disputed period is April, 2012 to March, 2013. 2. Brief facts of the case are that the appellant is engaged in the processing of iron ore. The dispute is with reference to their service tax ....

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.... 10.10.2017 ] where it was observed that- "4. We have heard both the sides and perused the appeal record. The only dispute in the present case is the liability of the appellant for excise duty on the process undertaken by them. The Board has vide their Circular dated 17/02/2012 on similar set of facts clarified the matter. However, quoting the Board Circular, the impugned order with reference to....