2004 (3) TMI 509

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....e Appellant. Shri S.C. Pushkarna, JDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  In this appeal at the instance of the assessee challenge is against the order passed by the Commissioner (Appeals), dt. 28-5-2003 setting aside the order of the Asstt. Commissioner passed pursuant to direction issued by this Tribunal in its order reported as Gabriel India Ltd. v.....

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....ef to the appellant after ascertaining the correct position about the amount of deduction due on account of interest on receivables. 2. The above would show that what was left to the Asstt. Commissioner was only the quantification of the amount which has to be granted as deduction on account of receivable goods. By order dt. 26-9-2000, the Asstt. Commissioner examined the issue and held as....