2022 (5) TMI 425

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....IAL) AND HON'BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri M.P. Joshi, Advocate for the Appellant Shri Nitin Ranjan, Authorized Representative for the Respondent ORDER PER : P. ANJANI KUMAR These six appeals have been filed by the appellant arising out of the six impugned orders mentioned therein. The appellants are engaged in the "activity of construction of residential and commercial com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndings of impugned order. 5. Heard both sides and perused the records of the case. 6. We find that as submitted by the Ld. Counsel the orders are inconsistent inasmuch as the same issue is allowed for a certain period and disallowed for some other period. On a query by the Bench, the Ld. Counsel submits that the legal position on the issue passed negatively is not changed. Therefore, department ....