2008 (8) TMI 793

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Respondent. ORDER The appellant-revenue has proposed the following three questions : (1)  Whether, in the facts and circumstances of the case, the Tribunal is justified in placing reliance upon the judgment dated 12-1-2006 rendered in Tax Appeal No. 862/2005 [2008 (225) E.L.T. 39 (Guj.)] which has been set-aside by the Hon'ble Supreme Court vide its judgment dated 10-5-2007 ....