2008 (9) TMI 837

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.... Smt. Joy Kumari Chander, JCDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  The appellant is seeking condonation of delay of 3 days. The learned Chartered Accountant submits that if Saturday & Sunday are excluded, then, there will be no delay. He submits that the delay is marginal and the same can be condoned. 2. Heard the learned JCDR. 3. The....

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....eeded to arrive at the price on the basis of goods cleared in the normal course at the nearest point of time. 5. The learned Chartered Accountant submits that the Commissioner (Appeals), by Order-in-Appeal No. 285/2007-CE dated 17-12-2007, on an identical issue, allowed the assessee's appeal by following the ratio of the judgment rendered by him in Order-in-Appeal No. 134/2007 dated 20-7-2....

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....JCDR has filed parawise comments and submits that the Commissioner has distinguished the judgments and as the revenue involved is very huge and no financial hardship is pleaded, the appellants should be put to terms. 7. We have carefully considered the submissions. We notice that the Commissioner (Appeals) in subsequent order, has followed the Tribunal rulings. The assessee has assessed th....