2011 (4) TMI 445

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....ng early hearing of the appeal on the ground that the issue is a recurring one.   2. Learned Consultant appearing on behalf of the respondents submitted that the issue has already come up before Tribunal and this Tribunal vide Order No.A/1810-1812/WZB/AHD/2010, dt.15.7.10, has decided the issue against the Revenue. Therefore, he requests for early hearing and decide the appeal itself in vi....

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..... In the impugned order, the Commissioner(Appeals) has decided the issue in favour of the respondents relying upon the decision of the Tribunal. Further, I also find that in the decision cited by the learned Consultant, this Tribunal had also relied upon the decision dt.12.11.09. In both the earlier decisions, this Tribunal had relied upon the decision of Hon'ble Mumbai High Court in the case of M....