2019 (2) TMI 480

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.... Shri M. Suresh, DC (AR) for Respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Appeal No. PUN-SVTAX-000-APP-0010-14-15 dated 23.01.2015 passed by the Commissioner of Central Excise & Service Tax (Appeals), Pune. 3. Briefly stated the facts of the case are that the appellant is manufacturer of excisable goods viz. sugar as well as prov....

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....ess than Rs. 750/-, and freight amount paid was less than Rs. 1500/- for single goods carriage hence covered by the Notification No. 33/2004-ST dated 03.12.2004. He submits that for the earlier period, the issue was decided in their favour by this Tribunal reported as Bhima SSK Ltd. Vs. Commissioner of Central Excise, Pune-III - 2016 (41) STR 438 (Tri-Mum) and vide Order No. A/88063/17/STB dated 1....