2006 (7) TMI 666

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r) For the Petitioner : V. R. Sethi For the Respondent: A. K. Madan ORDER C. N. B. Nair (Technical Member) 1. Heard both sides and perused record. 2. We find that the issue raised remains settled in favour of the revenue by the judgment of the Hon'ble Supreme Court in the case of C.K. Jideesh v. Union of India 2006 (1) STR 3. Accordingly, we proceed with the appeals after dispensing with the....