2008 (8) TMI 942

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..... e Appellant. Shri K. Sambi Reddi, Authorised Representative (JDR), for the Respondent. ORDER [Order per : S.L. Peeran, Member (J) (Oral)] . - The Miscellaneous Application seeks to implead the legal heirs of the late Proprietor of M/s. Vinayaka Agencies. The said application is also allowed. 2. The stay applications and appeals are taken up together for disposal as per law, as th .....

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..... Crane Betel Nut Powder Works (supra). The Revenue was directed to get comments with regard to applicability of the judgments. 3. The learned DR reiterates the department s submission, although he submits that the judgment of Supreme Court has applicability to the facts of the case. 4. We find that the issue is no longer res integra and the judgment rendered by the Tribunal is in consonance w .....

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