In view of the above, the appeal is remanded to ld. adjudicating authority for re-adjudication considering the grounds of appeal of Revenue as well as submissions of assessee and the ratio laid down in the aforesaid judgments including decision of Honble High Court of Chhattisgarh if that comes up in the mean time while re-adjudicating the matter.
Ld. adjudicating authority shall also have advantage to go through the judgment of Honble High Court of Bombay in the case of Bharti Airtel Ltd. Vs. CCE, Pune in Central Excise Appeal Nos.73/2012 and 119/2012 disposed on 26.08.2014 and pass appropriate order.