1999 (3) TMI 330

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..... RESENTED BY : S/Shri C.R. Sridhar, Advocate and S. Sankara Vadivellu, JDR, for the Appellant S/Shri S. Sankaravadivellu, JDR and C.R. Sridhar, Advocate, for the Respondents. [Order per : S.L. Peeran, Member (J)]. In all these three appeals a common question of law and fact arises and hence they are taken up together for disposal as per law. The Revenue is aggrieved with the Order-in- .....

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..... mits that the issue is no longer res integra and therefore the assessee s appeals are required to be allowed and the Revenue appeal is required to be rejected. 4. Heard learned JDR Shri S. Sankaravadivelu who reiterates the Department s contention. 5. On a careful consideration we notice that the Tribunal in the appellants own case as reported in 1999 (105) E.L.T. 328 has held that the above .....

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