2007 (8) TMI 627

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....ra, SDR, for the Appellant. Shri P.M. Dave, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Cornmissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides, we find that a dispute arose between the Revenue and respondents as regards the inclusion of agents commission, credit charges a....

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....a consequence. The above plea of the respondent was accepted by Commissioner (Appeals), which is impugned order before us. 3. Relevant para No. 7 of the Commissioner (Appeal)'s order is reproduced below : I have carefully gone through the facts of the case on record and submission of the appellant. I find that the issue pertains to admissibility of deduction i.e. agents commission, cred....