Custom, Excise & Service Tax Tribunal
C.C.E. Chandigarh vs Sh. Gurdev Singh Brar on 5 December, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH 160 017 COURT NO. I APPEAL NO. ST/833/2009 in ST/CROSS/41/2010 [Arising out of Order-in-Appeal No. 25/ST/APPL/CHD-II/2009 dated 25.09.2009 passed by the Commissioner of Central Excise (Appeals), Chandigarh-II.] Date of hearing/decision: 05.12.2016 For approval and signature: Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. Devender Singh, Member (Technical) =======================================================
C.C.E. Chandigarh.
:
Appellant(s) VS Sh. Gurdev Singh Brar.
:
Respondent(s) ======================================================= Appearance:
Sh. R.K. Sharma, A.R. for the Appellant(s) Sh. Ravi Chopra, Advocate for the Respondent(s) CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. Devender Singh, Member (Technical) FINAL ORDER NO. 61699/2016 Per : Ashok Jindal Heard both the parties.
2. As earlier appeal filed by the Revenue on the same issue in respondents own case wherein the proceedings were initiated against the impugned show cause notice has already been remanded by this Tribunal vide Final Order No. ST/84/2010 dated 02.11.2010. Therefore, we remand back to this matter to the Commissioner (Appeals) to decide the issue afresh considering all the issues raised by the respondent in their cross objection filed before us. The appeal as well as cross objection is disposed off in the above terms. (Dictated & pronounced in the open court) Devender Singh Member (Technical) Ashok Jindal Member (Judicial) NS 2 ST/833/2009- CHD