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2017 (7) TMI 1084

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....ran, J. Shri Cherian Punnoose, Advocate And A.K.B. Associates For the Appellant Shri K.T. Pakshirajan, Assistant Commissioner (AR) For the Respondent JUDGMENT: M.V.Ravindran, All these three appeals are directed against Orders-in-Appeal No. 13/2012 dated 06/01/2012 and 30/2012 dated 17/01/2012. 2. Heard both sides and perused the records. 3. The issue that falls for considerat....

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