2020 (11) TMI 664

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....ppellant : Shri S.Mukhopadhyay, Authorized Representative For the Respondent : Shri Arijit Chakraborty, Advocate ORDER PER P.K.CHOUDHARY : This is the second round of litigation before the Tribunal. Tribunal on the earlier occasion, had disposed of the appeal vide Final Order No.FO/ 78611-78612/2017 dated 12.10.2017. Being aggrieved, the Respondent Assessee filed an appeal before the Hon'ble H....