Custom, Excise & Service Tax Tribunal
Cce, Chennai Ii vs M/S. Air Master Flowtec Pvt. Ltd on 15 December, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/324/2012
(Arising out of Order-in-Appeal No.18/2012 (M-II) dated 5.3.2012 passed by the Commissioner of Central Excise (Appeals), Chennai)
CCE, Chennai II Appellant
Vs.
M/s. Air Master Flowtec Pvt. Ltd. Respondent
Appearance Shri B. Balamurugan, AC (AR) for the Appellant None for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 15.12.2015 Final Order No. 41686 / 2015 None present for the respondent.
2. Learned Commissioner (Appeals) has recorded that the goods procured by the respondent was from depots of manufacturers and the manufacturers had cleared the goods on payment of duty. For such fact and evidence he granted relief to the assessee.
3. There is no material from Revenue to repel the findings of the Commissioner (Appeals) as above.
4. In view of the above, it is not possible to intervene to his order for which Revenue appeal is dismissed. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2