2020 (4) TMI 835

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....Representative for the Respondent ORDER PER: AJAY SHARMA These Appeals are arising out of the order dated 21.09.2018 passed by the Commissioner(Appeals), of CGST & CX, Raigarh in Order-in-Appeal No. MKK/214-215/RGD APP/2018-19. Since a common impugned order has been passed by the learned commissioner in two Appeals therefore I am also deciding both the appeals by this common order. 2. The issu....

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....e for the Revenue and perused the records of the case. Learned counsel for the Appellant placed on record two orders of this Tribunal in Appellant's own case on identical issue which was decided in their favour by this Tribunal. I have gone through the same and in my view the issue involved in this appeal is no more res integra in view of the decision of this Tribunal vide Order No. A/85863/2019 d....