2011 (1) TMI 87

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.... This is an appeal by the department against the order of the Commissioner (Appeals) No.204-206/BPL/2009 dt.11.05.2009, by which the order of the original authority dated 24.10.2008 which dropped the proceedings initiated against the respondents was upheld. In other words, the appeal by the department is against concurrence findings of the authorities below in favour of the assessee.   ....

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....e Hon ble High Court of Bombay in the case of Rallies India Ltd. which has been relied upon by the Commissioner (Appeals) was proposed to be appealed against. It also makes submissions regarding as to how the order of the Hon ble High Court of Bombay in the case of Rallies India Ltd. is not correct. Merely because, the department proposes to file appeal against the decision of the Hon ble High Cou....