2019 (11) TMI 945

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....y :- C.S.C. ORDER 1. The present revision has been filed by the applicant-assessee against the order of the Commercial Tax Tribunal, Varanasi dated 11.12.2012 in Second Appeal No.200 of 2004 for A.Y. 1999-2000 (UP). By that order, the Tribunal has dismissed the assessee's appeal and also dismissed the revenue's cross appeal arising from the order of the first appellate authority date....

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.... the firing period to 65 days. 3. Having heard Sri S.P. Lal, learned counsel for the applicant-assessee and Sri B.K. Pandey, learned Standing Counsel for the revenue, though there may be some force in the submission of learned counsel for the assessee that there is no direct material to reach a conclusion that the assessee had run the brick-kiln for 65 days and not 53 days (as disclosed by him)....