2018 (5) TMI 1823

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.... JUDGMENT Anil Choudhary, Heard the learned AR for Revenue none appeared for appellant/assessee. 2. The learned AR for Revenue fairly agree that the issue involved in this appeal is already settled by this Tribunal in favour of the appellant/assessee vide final order No. 51048 of 2018dated 19/03/2018. The extract of the order is reproduced here-in-below :- "The present appeal is ....

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.... appeal. 2. When the case was called, none appeared on behalf of the appellant, but the appellant has submitted written submission. Heard Shri R.K. Manjhi, learned DR, who justified the impugned order. 3. After hearing the Revenue as well as perusal of record, it appears that an identical issue has come-up for consideration before this Tribunal in the case of Superintendent of Po....