2019 (5) TMI 224

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....arwar, Member (Technical) Shri Sita Ram (Consultant) for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar After hearing both the sides, duly represented by Shri Sita Ram learned Consultant appearing for the appellant and Shri Mohd. Altaf learned A.R. appearing for the Revenue, we note that in the present case as submitted by the learned cons....

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....ed on ruling by Hon'ble Supreme Court in the case of Shabina Abraham vs. Collector of Central Excise & Customs reported as 2017 (50) S.T.R. 241 (S.C.). Learned A.R. fairly agrees with that the said ruling of Hon'ble Supreme Court is squarely applicable in the present case. We note that Hon'ble Supreme Court in the said case of Shabina Abraham had held that "in the absence of machinery provisions f....