2018 (1) TMI 1580

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....adeep Kumar Dubey, Supdt. (AR), for the Appellant. Shri Rakshit Verma, Advocate, for the Respondent. ORDER The present appeal is directed against Order-in-Appeal No. GZB/EXCUS/000/APP/216/2014-15, dated 26-11-2014 passed by Commissioner of Central Excise & Customs (Appeals-II), Meerut at Noida. The short issue involved herein is whether the Condition No. 2 of Notification No. 15/2010-C.E.....

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....l before Learned Commissioner (Appeals), the Learned Commissioner (Appeals) through the impugned Order-in-Appeal held that since the requirement of the second condition of the said notification, was fulfilled by the respondent, by the time appeal was heard, both the conditions of the said Notification were fulfilled by the respondent and therefore they were eligible for the benefit of the said Not....