2017 (1) TMI 1476

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....(T) Shri Anurag Kapoor, Advocate, for the Assessee. Shri H.C. Saini, DR, for the Department. ORDER [Order per : Justice Dr. Satish Chandra, President]. - Both the appeals - (i) A. No. E/3463 of 2010; and (ii) A. No. E/3688 of 2010 are cross-appeals filed by the assessee-appellants as well as Department against the Order-in-Original No. 12/COMR/CEX/ADJ/SGR/2010, dated 29-7-2010 passed b....

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...., but the same was not allowed to the individuals. Hence, both the parties have filed the cross appeals. 4. With this background, we have heard Ms. Pinky Arora, learned counsel for the assessee-appellants and Shri Yogesh Agarwal, learned DR for the Department. 5. After hearing both sides and on perusal of the record, it appears that the assessee-appellants have sold the goods direc....