At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
By, THE HONORABLE JUSTICE: RAMESH NAIR
By, MEMBER AND THE HONORABLE JUSTICE: RAJU
For Petitioner: A.B. Kulgod, Asstt. Commr. (A.R.) And For Respondents: Anjali Hirawat, Advocate.
1. This appeal has been filed by Revenue against the order passed by Commissioner (Appeals) in the case of M/s. Tal Manufacturing Solutions Ltd. Ld. AR pointed out that exactly identical matter has been remanded by the Tribunal vide order reported atwherein the matter was remanded with directions. He argued that this matter also needs to be remanded on the same grounds.
2. Ld. Counsel reiterated the order. We find that the issue in the present appeal is identical to the matter remanded by Tribunal vide order reported at. The present proceedings were decided relying on the order of Commissioner which was set aside and remanded by Tribunal in aforesaid order. The impugned order is also set aside and remanded for fresh adjudication relying on the earlier order of the Tribunal in the appellant's o
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wn case, vide order reported at. The appeal is allowed by way of remand on the above terms.