2011 (1) TMI 295

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....ntal Representative (SDR) for the Revenue   Per Shri Justice R.M.S. Khandeparkar:   This appeal is being heard in terms of the order passed in Stay Application No.3160 of 2009.   2. This appeal arises from the order dated 1.9.2009 passed by the Commissioner (Appeals), Gurgaon. By the impugned order, the appeal was dismissed for non-compliance of the requirement of Section 3....

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....ted in 2001 (136) ELT 1025. The fact however remains that the said decision related to the period prior to July 2000 whereas the period involved in the present matter is for subsequent period. Undoubtedly, this difference will have to be taken into consideration while deciding the issue by the lower authority.   4. In the facts and circumstances of case, however, we find that in order to e....