TMI Blog2016 (9) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... 946 - CESTAT, NEW DELHI]. Therefore, as the issue is settled, we find no justifiable reasons to take a different view. As such by following the precedent the impugned orders are set aside. - Decided in favour of appellant - ST/584 and 656/2010 - Final Order No. 53104-53105/2016 - Dated:- 9-8-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri Same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these rules were not in force at the material time and therefore are not applicable to the case at hand, considering the spirit of the amended rules and the fact that the appellant is a public sector unit and the entire amount of tax has been paid by adjustment, we take a lenient view and set aside the impugned order. However, the appellant public sector unit is cautioned that they should follow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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