2017 (11) TMI 1438

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..... in respect of appeals filed prior to issue of instructions also - CBEC F.No.390/Misc/163/2010-JC dt. 01/01/2016 has clarified that the instructions will apply to appeals pending before High Court and CESTAT. Appeal dismissed being not maintainable. - E/22/2008, E/273/2008, E/155 to 157/2009 - FINAL ORDER Nos. 41949-41953 /2017 - Dated:- 4-9-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) a .....

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..... ds appeals filed prior to issue of these instructions, Honble High Court of Karnataka in the case of Commissioner of Income Tax, Bangalore Vs. Ranka Ranka reported in [2012 (284) E.L.T. 185 (Kar.)] has taken a view that the circular is applicable in respect of appeals filed prior to issue of instructions also. Even though the decision relates to Income Tax, it was rendered in respect of a sim .....

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