2009 (2) TMI 584

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nand Nainavati, C.A., for the Appellant. Ms. M.I.J. Micheal, Jt. CDR, for the Respondent. [Order]. - The difference of opinion in this appeal is as to whether the appeals have to be allowed as held by the learned Member (Judicial) or rejected as held by the Learned Member (Technical). 2. The learned advocate on behalf of the appellants submits that there is a subsequent developmen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The learned JCDR, on behalf of the Revenue submits that the case involves the huge amount of demand of the duty in the year 1997 and the matter already decided by the Division Bench and ready for hearing before the Id. Third Member. As this stage, the application filed by the appellants on 4-2-2009 cannot be maintainable. She also submits that the Revenue has no knowledge of the mentioning ....