2016 (7) TMI 871

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....Mr. S.K. Bagaria, Sr. Adv. Mr. Krishnakumar R.S., Adv. Mr. Deva Varat Anand, Adv. Mr. K.S. Mahadevan, Adv. Mr. Rajesh Kumar, Adv. For the Respondent : Mr. Yashank Adhyaru, Sr. Adv. Ms. Sunita Rani Singh, Adv. Ms. Nisha Bagchi, Adv. Mr. Subhash Achrya, Adv. Ms. Pooja Sharma, Adv. Mr. B. Krishna Prasad,Adv. ORDER In our judgment dated 23.07.2015 passed in Civil Appeal Nos. 5820-5821 of 2005....

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.... approach. Though it was found that two firms, namely, Alpa Hardware and Alpa Watch Industries were dummy but while calculating the amount payable, it has included the value of the job work which was got done from the other firms as well. Some of the other firms were totally independent and even the show-cause notice or the order of the Commissioner does not point out anything about the same. The ....