Custom, Excise & Service Tax Tribunal
Shri Rakesh Garg vs Cce, Indore on 30 January, 2008
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO. 2, R.K. PURAM, NEW DELHI COURT -II CUSTOMS APPEAL Nos. 242, 326 & 335 of 2007 [Arising out of Order-in-Original No. 54-55/Comm/C.Ex./Ind/2006 dated 30.10.2006 passed by the Commissioner, Central Excise, Indore] For approval and signature: Honble Mr. S.S. Kang, Vice President, Honble Mr. T.V. Sairam, Member (Technical) 1. Whether Press Reporters may be allowed to see the order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordships wish to see the fair copy of the order? 4. Whether order is to be circulated to the Departmental authorities? Shri Rakesh Garg, Shri Anil Patwa, Shri Pankaj P. Shah Appellants Vs. CCE, Indore Respondent
Appearance:
Shri P. Sureshan, Advocate for the appellants, Shri R.K. Verma, SDR, for the Revenue Coram:
Honble Mr. S.S. Kang, Vice President, Honble Mr. T.V. Sairam, Member (Technical) Date of Hearing: 30.1.2008 FINAL ORDER NO._________________ dated __________ Per S.S. Kang:
Heard both sides.
2.Appellants filed these appeals against the impugned order whereby demand of service tax was set aside. The Commissioner (Appeals) has held as under:-