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2017 (10) TMI 139

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.... C.A. for the Appellant(s) Shri Vijay Gupta, A.R. for the Respondent(s) ORDER After hearing both sides duly represented by Shri Suresh Goyal, ld. C.A. appearing for the appellant and Shri Vijay Gupta, ld. DR appearing for the Revenue, we find that appellant is a public sector undertaking owned and controlled by the Government of India, providing tele-communication services of land-line, b....

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....ng, our attention stands brought to another order-in-original dated 05.02.2016 vide which the demand was dropped on merits as also on limitation.  While reviewing the said order on limitation, the Commissioner observed that the order is acceptable and even if the appeal is filed before Tribunal, Revenue should accept its mistake. 4.   Inasmuch as, in the present case, the demand ....