2018 (9) TMI 15

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....al Commissioner (AR) for Appellant Shri Prateek Dawar, Advocate & Ms Pragya Panday, Advocate for Respondent ORDER Per: Anil G. Shakkarwar The present appeal filed by revenue is arising out of Order-in-Appeal No. 83/CE/Alld/2015 dated 24/07/2015 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Allahabad. 2. Heard the parties. 3. The facts leading to the f....

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....e said order, respondent preferred appeal before Commissioner (Appeals). The learned Commissioner (Appeals) has relied upon the decision by this Tribunal in the case of M/s Thakkar Tobacco Products Pvt. Ltd./ M/s Vishnu Pouch Packaging Pvt. Ltd. Vs CCE, Ahmedabad reported at 2015-TIOL-690-CESTAT-AHM has held, as follows:- "Assessee operating under Pan Masala Packing Machines (Capacity Determina....