2016 (11) TMI 313

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....Shri G. Shivadass, Advocate, for the Respondent. JUDGMENT [Judgment per : Jayant Patel, J.]. - The present appeal is directed against order dated 14-11-2014, passed by the Tribunal in Final Order No. 22035/2014 rejecting the appeal. 2. We have heard Mr. Jeevan J. Neeralgi, learned counsel appearing for the appellant and Mr. G. Shivadass, learned counsel appearing for the respondent. ....

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.... ground even after the Board's Circular. In view of above, appeal filed by the Revenue is devoid of merits and is rejected. Cross objection filed by the respondent-assessee also gets disposed of." The aforesaid shows that as the contention was raised on fallacies and surmises, it has not been accepted by the Tribunal. 4. However, learned counsel appearing for the appellant reiterated th....