2008 (1) TMI 146

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....n filed by the assessee is for out-of-turn disposal of their appeal. The stake involved in this case is not high enough to allow this application. However, as both sides have submitted that the issue is already covered by judicial authorities, we have chosen to hear them further. It is submitted by ld. Counsel that the issue is covered in favour of the appellants by the decision of this Bench in S....

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....uper Forgings and Steels Ltd. (supra), we considered identical issue and, after noting the Apex Court's judgment in Veekayan Industries (supra), held as under :- '3. After considering the submissions, we note that the issue arising in this case is squarely covered against the Revenue by the Tribunal's decision in Syndet India case (supra). Para 3 of the Tribunal's order is reproduced below "....