2021 (9) TMI 4

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....ed Representative for the Department ORDER Present appeal has been filed against the Order-in-Appeal no. 147/2018 dated 01.06.2018 passed by Commissioner (Appeals). The facts in brief are as follows: 2. The appellant M/s. Ajmer Food Products Pvt. Ltd. have been registered for manufacture of biscuits. Department has alleged that the appellant has contravened the provisions of Rule 7 and 9 ....

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.... appeal thereof was rejected by Order under challenge. 3. Being aggrieved the appellant is before this Tribunal. 4. I have heard Shri Jatin Mahajan, learned Advocate appearing for the appellant and Shri P Juneja, learned Authorised Representative appearing for the Department. It is submitted by the learned Counsel that the issue involved in the impugned appeal stands decided by the Larger Be....

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....ent appeal and the aforesaid decision as also the submissions made by the learned Counsel for the appellant, I observe that the issue involved is "(i) Whether issuance of Input Service Distributors‟ invoice by Parle to its contract manufacturing unit is legal and correct when the contract manufacturing is carried out in terms of notification No. 36/2011-CE (NT) dated 26.6.2011." ....