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TMI Blog2022 (7) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... PRASAD, JUDICIAL MEMEBR For the Assessee by : Shri Shri M. K. Patel, A.R. For the Revenue by: Shri V. K. Singh, Sr. D.R. ORDER PER MAHAVIR PRASAD, JM: All three miscellaneous applications have been filed by the Revenue under s.254(2) of the Act against the Tribunal order dated 30.04.2019 to recall the impugned order. MA. No. 338/2019 A.Y. 2011-12: 1. In above MA filed by the Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r hearing both sides, we are of the opinion that as far as the third issue of allowance of NAA charges is concerned, the contention of the Department is correct as the said issue has not been decided by ITAT in the above order, and hence, the MA of the Department is allowed and order is to be re-called only to decide this ground no. 3 regarding NAA charges. 5. So, in view of the above, M.A. is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that these issues are not decided, is not correct and the MA on these issues is to be rejected. 9. After hearing both sides, we are of the opinion that as far as the third issue of allowance of NAA charges is concerned, the contention the Department is correct as the said issue has not been decided by ITAT in the above order, and hence, the MA of the Department is allowed and order is to be re- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT vide page 4, para 9 of the said order. 13. Hence, it is submitted that since both these issues are decided in the said order, contention of the Department that these issues are not decided, is not correct and the MA on these issues is to be rejected. 14. After hearing both sides, we are of the opinion that as far as the third & fourth issues allowance of NAA charges and infrastructure gradat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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