2004 (5) TMI 582

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rred only one appeal and, therefore, the revenue is directed to see that the Court fee on the second appeal for the other year is deposited. The Registry is directed to give a separate number for the other appeal. Both the appeals are being disposed of by a common order. 2. In these appeals, the following question is raised for adjudication :- "Whether the Tribunal was correct in law in ho....