2017 (1) TMI 354

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....he Appellant. None, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against the order-in-appeal No. 219(DK)CE/JPR-I/2008, dated 12-11-2008. 2. The respondent is absent despite notice. 3. Since the issue is of 2009, we take up the appeal for disposal even in the absence of the respondent. 4. Heard ld. Departm....

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....ctive from 1-4-2006. 6. We find that the grounds taken by the Revenue are not in consonance with the law as has been correctly appreciated by the First Appellate Authority. Inasmuch as the case in hand, the respondent has, after reversing the amount of Rs. 28,157/- on 23-2-2006, deposited the balance amount through PLA on 11-4-2006. This would mean that the respondent has reversed the enti....