2018 (9) TMI 1599

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.... 1. This Appeal under Section 83 of the Finance Act, 1944 read with Section 35G of the Central Excise Act, 1944 challenges the order dated 15 September 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal ("the Tribunal"). 2. The Revenue in Appeal urges the following questions of law for our consideration:   (a) Whether on the facts and circumstances of the case and i....

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....e High Court of Kerala had construed the said circular in a different way in the case law of Kothamangalam Municipality (2014(36) STR 11(Ker)? 3. We find that the impugned order allowed the Appeal of the Respondent before it by following the decision of its coordinate Bench in Kumar Beheray Rathi (Supra). 4. Mr. Bangur, the learned counsel appearing in support of the Appeal very fairly state....