2003 (1) TMI 700 - SUPREME COURT

Extract:
.......of 1994) are set aside and the appeals filed by the assessee are allowed. The judgment of the Tribunal under challenge in the second set of appeals (Civil Appeal Nos. 5701-5705 of 2001) and the order impugned in the third appeal (Civil Appeal No. 5711 of 1999) are confirmed and accordingly, the appeals filed by the Revenue are dismissed with costs.