2011 (7) TMI 698

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..... 60/- and penalty of Rs 10,000/-. There is no representation for the appellant despite notice. The adjournment request dated 26.7.2011 of one Mr Abhay P. Kolte, advocate, has been received today by FAX. However, no Vakalatnama of the said advocate is seen on record.  At stay stage, the appellant was represented by an authorized consultant.Today there is no consultant also before us.  2. .....

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..... earned JDR fairly submits that the Tribunal's order relied on by the assessee was affirmed by the Hon'ble Supreme Court vide Commissioner vs Kisan Sahkari Chini Mills Ltd 2001 (132) ELT 523 (SC). 4. The issue is no longer res integra as the same was settled by the apex court long ago against the Revenue.  The impugned order is set aside and the appeal is allowed. (Dictated in Court.)
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