2008 (5) TMI 29

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..... jan, Advocate, and K.S. Ramesh, Consultant for the Appellant. Shri T.C. Rajadas, SDR, for the Respondent. [Order per Dr. S.L. Peeran, Member (J)] - The issue in all these appeals is common. Hence, they are taken up together for disposal as per law. The appellants are carrying on the activity of Photography Services. Revenue has proceeded to recover short payment of duty for the period from July, .....

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..... ds which are sold and not in respect of consumables. The assessees have taken deduction with regard to consumables which they are not entitled to. 4. The learned Counsel, in counter, replied that this issue raised by the learned SDR has been answered in the judgments rendered by the Tribunal in the following cases: (i) Shilpa Colour Lab Vs. CCE, Calicut - 2007 (5) STR 423 (Tri.-Bang.) (ii) Adla .....

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