2003 (1) TMI 506

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....he Respondent. [Order]. - The Revenue being aggrieved with the order of Commissioner (Appeals) has filed the present appeal. I have heard Shri T.K. Kar, ld. SDR and Shri S.K. Mukherjee, ld. Adv. appearing for the respondents. As per the facts involved the appellants claim of Modvat credit of Rs. 5.18 lakhs (approx.) rejected by the Asstt. Commr. The said order of rejection was upheld by Comm....

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....estion of time bar does not arise. He also observed that the assessments were provisional and not finalised. Accordingly he set aside the order of the Asstt. Commr. 2. After considering the issue involved I find that with the passing of the Tribunal's order in favour of the respondents, they become automatically entitled to the consequential relief arising out of the said order. Inasmuch a....