GOPAL KRISHAN VYAS,J. - (1.) The instant Central Excise Appeal has been filed by the appellant Revenue against the order dated 24-10-2016 passed by learned CESTAT.
(2.) The aforesaid order was passed by the learned CESTAT on the basis of following three judgments:- (i) Ranchi Club Ltd. v. CCEST, Ranchi [2012 (26) S.T.R. 401 (Jhar.)] (ii) Sports Club of Gujarat Ltd. v. Union of India [2013 (31) S.T.R. 645 (Guj.)] (iii) Karnavati Club Ltd. v. Union of India [2010 (20) S.T.R. 169 (Guj.)].
(3.) Learned counsel for the appellant submits that the order impugned dated 24-10-2016 is not sustainable in the eye of law as the arguments advanced by the learned counsel for the appellant has not been observed by the learned Tribunal.;