2019 (2) TMI 480

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....ent 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 provider of taxable service, accordingly regist....

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....as 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 16.06.2017. 5. Learned AR for the Revenue rei....