2018 (8) TMI 1692
X X X X Extracts X X X X
X X X X Extracts X X X X
....te with Mr. Vaibhav Patankar, for the Respondent. P.C: This Appeal under Section 83 of the Finance Act, 1972 read with Section 35G of the Central Excise Act, 1944 (the Act), challenging the common order dated 7th April, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). The common impugned order dated 7th April, 2016 disposes of the five Appeals. 2. However, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....India Pvt. Ltd., 2014 (34) STR 554. Mr. Dwivedi, learned Counsel appearing for the Revenue very fairly states that the issues here would stand concluded by the decision of this Court in SGS India (P) Ltd., (supra). 5. In the above view, the question of law is reframed at the instance of the Revenue, as under: "Whether on the facts and in the circumstances of the case and in law, the Tribunal was....