2001 (5) TMI 847

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Order per : Archana Wadhwa, Member (J)]. -  The Revenue is aggrieved with the order passed by the Commissioner (Appeals) vide which she has extended the benefit of Notfn. No. 32/99 to the respondents by observing that the late filing of statements in terms of provisions of condition no. 2(a) of the said notification will not result in denial of the substantive benefit available under the not....