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2003 (12) TMI 101 - CESTAT, NEW DELHI
Extract:
.......T) 2003 (57) RLT 750. 8. In the light of the above legal position, there is no merit in the Revenue seeking to rely on clarification issued by the Board under Circular No. 354/81/2000-TRU, dated 30-6-2000 in the context of introduction of new section for valuation w.e.f. 1-7-2000. In the result, we set aside the order impugned and allow the appeal.