TMI Blog2014 (1) TMI 1831X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012-SM - Final Order No .20066 / 2014 - Dated:- 21-1-2014 - Hon ble Shri B.S.V. Murthy, Technical Member Shri R. Gurunathan, Addl. Commissioner(AR) For the Appellant Shri V.A.A RAVIKUMAR, ADV For the Respondent JUDGEMENT Per : B.S.V. Murthy Even though this appeal is challenging another order, in reality this is the consequence on the earlier proceedings initiated again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken by me in the appeal No.E/2561/2011 and order passed today wherein I have taken a view that Revenue has no case, in this case also the same view has to be taken since this is a consequence of the earlier decision of the Commissioner(Appeals). Accordingly, in this case also, there is no merit in the appeal filed by the Revenue and the appeal is rejected. (Order dictated and pronounced in ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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