2002 (6) TMI 59 - CEGAT, COURT NO. I, NEW DELHI

Extract:
.......has already been merged with final order passed by the Tribunal dated 29-6-2000 much before any order was passed by Board of Revenue under Section 35E(1) and any application filed pursuant thereto before this Tribunal. 25. In the result the appeal filed by the Revenue is dismissed and the cross-objection filed by the respondent-assessee is allowed.