2011 (5) TMI 789

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.... [Order per : Archana Wadhwa, Member (J)]. - The present application stand filed by the Department in terms of Tribunal's order No. A/1753-1754/WZB/AHD/2009, dt. 3-7-09, vide which the assessee's appeal stand allowed with consequential relief to them. Though in the said application the Revenue has made a prayer for restoration of appeal (memorandum of cross objection filed by them), we find tha....

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....was no occasion for the Revenue to file Cross Objection, so as to require the said Cross Objection to be treated as cross-appeal. However, to be fair to the Revenue, we treat the said Cross Objection as written submission. 4. On going through the same, we find that reliance stand placed by the Revenue on the decision of Hon'ble Mumbai High Court in the case of M/s. Bussa Overseas as report....

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....sp;It is seen that while deciding the disputed issue, Hon'ble Gujarat High Court has taken into consideration Hon'ble Mumbai High Court's judgment in the case of M/s. Bussa Overseas & Properties Pvt. Ltd. v. UOI and confirmed by Hon'ble Supreme Court. The said decision of Hon'ble Mumbai High Court as confirmed by Hon'ble Supreme Court stands distinguished by Hon'ble High Court of Gujarat. It was i....