TMI Blog2008 (9) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee is directed to file appeal before Commissioner (A) - if the appeal is filed within the stipulated period, the said appeal will be decided on merits and that the Revenue will not raise any objection with regard to limitation - 5508 of 2008 - - - Dated:- 3-9-2008 - S.H. KAPADIA and B. SUDERSHAN REDDY JJ. ORDER 1. Leave granted. 2. M/s. Sterlite Industries (India) Ltd. filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent in appeal but the respondent moved the High Court again in Special Civil Application No. 18121 of 2006 seeking direction to the Department to pay interest. 6. By the impugned judgment the High Court has allowed the Special Civil Application with a direction to the Department to pay interest on the refund allowed. Against the said order the Department has come to this Court by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade clear that both sides would be entitled to take all legal contentions in this regard before the Appellate Authority. Learned Solicitor General states that if the appeal is filed within the stipulated period, the said appeal will be decided on merits and that the Department will not raise any objection with regard to limitation. We further make it clear that the Appellate Authority will decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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