2019 (3) TMI 2106

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e order dated 5th January, 2007 of Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2. On 23rd July, 2008, this appeal was admitted on the following substantial question of law :- "(a)   Whether the CESTAT was correct in distinguishing the Larger Bench decision in the case of Kisan Sahakari Chini Mills Ltd. v. CCE, Kanpur, 2001 (131) E.L.T. 370, which was re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2018 for the Revenue to purse this appeal. It is not the case of the Revenue before us that this appeal falls within the exclusion provided in the above Circular. 4. Our attention is drawn to the decision of this Court in Commissioner of CGST and Central Excise, Raigad Commissionerate v. M/s. Dorf Ketal Pvt. Ltd. (CEXA No. 155 of 2018) rendered on 19th December, 2018. In the above case, on sim....