2018 (2) TMI 706

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e For the Respondent: None Per: Justice Dr. Satish Chandra In the revised list, none represented on behalf of the respondent-assessee. 2.  Heard Shri Sanjay Hasija, Learned Representative of department.  The total demand in the present appeal is Rs. 10,12,000/-. 3.  After hearing the Learned Departmental Representative, it appears that the Commissioner (Appeals) in his order ob .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is issue.  The case law as reported in 2001 (127) ELT 534, supports the above view. 4. Considering the totality of the peculiar facts and circumstances of the case, the above observation made by the Commissioner (Appeals) appears reasonable. Hence, there is no reason to interfere with the impugned order and the same is hereby sustained along with the reasons mentioned therein. Therefore, we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X