2017 (6) TMI 624

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....ainst the impugned order. 2.   The facts of the case are that in this case initially two demands were confirmed against the respondent for the period September' 1997 to march 1998, of Rs. 10,33,201/-, for the period April 1998 to June 1998 of Rs. 4,42,779/-. The adjudication order was challenged by the respondent before the Ld. Commissioner (A) who set aside the orders to confirm the de....

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....ribunal has already dismissed the appeal filed by the Revenue vide Final Order No. 99/07-SM (BR) dated 14.11.2006, but the Revenue has filed this appeal in casual manner which is not permissible and it is an abuse of process of law, therefore, the appeal for the period April' 1998 to June 1998 is dismissed. 5.   For the period September' 1997 to March' 1998, I hold that on merits, the ....