2018 (2) TMI 2108

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.... the Respondent : Mr. Pakshirajan, Assistant Commissioner (AR). ORDER PER: S.S GARG The present appeal is directed against the impugned order dated 21.11.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. Briefly the facts of the present case are that the appellants are engaged in the manu....

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.... the Commissioner who rejected the appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the issue involved in the present case was referred to the Larger Bench by the Single Member of the Tribunal vide its order dated 24.07.2017 and the Larger Bench vide its Interim Order No. 01/2018 dated 09.02.2018 has held that Outdoor Catering aft....