Commissioner Of Customs, Central Excise And Service Tax, Nashik-Ii Commissionerate v. M/S. Maharashtra Industrial Development Corporation (Maintenance Sub-Division) Ahmednagar

1 cea 04.16

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

BENCH AT AURANGABAD CENTRAL EXCISE APPEAL NO. 04 OF 2016 Commissioner of Customs, Central Excise and Service Tax, Nashik - II Commissionerate .. Appellant

Versus

M/s Maharashtra Industrial Development Corporation (Maintenance Sub Division) Ahmednagar .. Respondent Shri D. S. Ladda, Advocate for the Appellant. Shri Prabhakar Shetty, Advocate h/f Shri V. S. Bedre, Advocate for the Respondent.

CORAM : S. V. GANGAPURWALA AND A. M. DHAVALE, JJ.

DATE : 28TH FEBRUARY, 2018.

FINAL ORDER :

.

We have heard Mr. Ladda, the learned advocate for the appellant and the learned advocate for the respondent. 2.

The learned advocate for the respondent submits that, between the same parties, the appellant had approached this Court at its principal seat at Bombay by filing Central Excise Appeal No. 164 of 2015 with other connected appeals involving similar questions of law. The same has been decided in favour of

2 cea 04.16 the assessee.

3.

Mr. Ladda, the learned advocate for the appellant does not dispute the said fact.

4.

In the light of the above, no substantial question of law arises. The appeal is dismissed. No costs.

[A. M. DHAVALE, J.] [S. V. GANGAPURWALA, J.] bsb/Feb. 18