2008 (11) TMI 147

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....2008-ST dt. 19.11.2008 certified on 10.12.2008 in Appeal No. ST/302/2007) Shri L.B. Yadav, DR for Appellant. Shri Sandeep Mukherjee, CA for Respondent. Per P.K. Das : Revenue filed this appeal against the order-in-appeal No.113/ST/BPL/06 dated 14.3.07. The respondents also filed the cross objection. 2. It has been alleged that the respondent was carrying out the dry cleaning services, ....

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....s 'wet cleaning' were mentioned in the bills. Commissioner (Appeals) discussed the issue at length in the impugned order. We find that the Tribunal in the identical issue in the case of CCE, Bhopal vs. M/s. New Nagpur Drycleaners vide Final Order No.ST/138/08 dated 3.7.08 rejected the appeal filed by the Revenue. The relevant portion of the said order is reproduced below: "2. We find that the p....