2019 (4) TMI 1865

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....NIL G. SHAKKARWAR, MEMBER (TECHNICAL) Absent On Call, for Appellant Shri Gyanendra Kumar Tripathi And Shri Pawan Kumar Singh, Authorized Representative for Respondent ORDER ARCHANA WADHWA On matter being called neither anybody appeared nor is there any adjournment request. Accordingly we have gone through the impugned order and have heard learned A.R. As the issue involved in all th....

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....idences to the contrary. The said issue was considered by the Tribunal in the case of Sanjivani Non-Ferrous Trading Pvt. Ltd. V/s Commissioner vide Final Order No.70132-70137/2017 dated 17.01.2017 which stands upheld by the Hon'ble Supreme Court when the appeal filed by the Commissioner was rejected. The Hon'ble Supreme Court in the case of Commissioner of Central Excise & Service Tax, Noida V/s S....