2017 (10) TMI 1393

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....harma, DR For the Respondent : Sh Rahul Tangri, Adv. ORDER PER JUSTICE (Dr.) SATISH CHANDRA : The present appeal is filed by the Department against the Order-in-Appeal No. DDN/EXCUS/000-/APPEAL-I/12/2015-16 dated 23.04.2015 passed by the Commissioner (Appeals) Customs, Central Excise & Service Tax, Meerut. The period in dispute is July 2012 to March 2013. 2. The brief facts of the c....

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....yers. Being aggrieved, the Department has filed the appeal. 3. With this background, we have heard Shri M.R. Sharma, learned DR for the Department and Shri Rahul Tangri, learned counsel for the assessee-Respondents. 4. After hearing both sides and on perusal of the material available on record, it appears that, undoubtedly, the production was started on 23.03.2010 for manufacture of the poly....