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2017 (11) TMI 1438

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....ri  S. Govindarajan, AC (AR) for the Appellant Shri R. Sai Prashant. Advocate  for the Respondent ORDER Heard the learned AR for the Revenue and Shri R. Sai Prashant appeared for the respondent. 2.   In all these appeals the amount involved is less than Rs. 10,00,000/- (Rupees Ten Lakhs only). According to the instruction issued under F.No. 390/Misc./163/2010-JC dat....