2018 (10) TMI 463

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... D.R. - for the respondent ORDER Per Archana Wadhwa: After hearing both the sides duly represented by Shri Jai Kumar & Shri Kartik Jindal appearing for appellant and Shri P. Juneja, ld. AR appearing for the Revenue, I find that the appellants are engaged in the manufacture of pharmaceuticals and human food stuffs in their factory at Jaipur. They have also an office in Bombay, which is eng....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce the present appeal. 3. It is seen that the appellant had taken a categorical stand before the authorities below that they have reversed an amount of Rs. 16,000/- in respect of the common services utilised for trading activities. However, the lower authorities, without taking note of the said fact, has confirmed the demand in respect of the provisions of Rule 6(3). 4. Ld. Advocate appearin....