Commnr.Of Central Excise,New Delhi vs M/S.Connaught Plaza Rest.(P)Ltd.N.D on 27 November, 2012
3|Page C/11936-11951,12898,13063/2018-DB
has decided the entire case on his own understanding, therefore, the
order passed by the adjudicating authority is devoid of statutory
provision and merits. He also relied upon the decision in the case of
Commissioner of Central Excise, New Delhi vs Connaught Plaza
Restaurant (P) Ltd. 2012 9286) ELT 321 (SC) and TPI India ltd. vs CCE
Mumbai II 2005 (189) ELT 311. He also filed detailed written
submission subsequent to the hearing which is taken on record.