2011 (10) TMI 409

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..... ran; This application is filed by the assessee for out of turn hearing of appeal No. E/12 of 2010. 2. After hearing the learned consultant for the applicant, we find that the appeal has been filed by the Revenue against the OIA No. 314/2009 (Ahd-I)/CE/CMC/Commr(A)/Ahd dated 26.10.2009, which upholds the order in original, dropping the proceedings initiated by the show cause notice against the as .....

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..... ding the order of Tribunal in the assessee's own case. In an identical issue, in respect of the very same assessee, issue having attained finality and approval in the hands of the Hon'ble High Court of Gujarat, we do not find any merits in the appeal filed by the Revenue. Hence, respectfully following the judgment of Hon'ble High Court of Gujarat in the assessee's own case, we reject the appeal fi .....

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