2008 (12) TMI 48

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....er (Judicial) Mr. Atul Gupta, Company Secretary, for the Appellant. Mr. Sunil Kumar, DR, for the Respondent.  [Order per: P. K. Das, Member (Judicial)] (for the Bench): - The appellant filed this appeal against the order in Appeal No. 419/HKS(CE)JPR-II/2006 dated  10.7.2006 passed by the Commissioner (Appeals), Jaipur. 2. Relevant facts of the case in brief are that the appel....

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.... of tax on proprietary firm as to whether it would be treated as commercial concern. He placed on record a decision of the Tribunal in the case of CCE, Jaipur vs. R.S. Financial Services [2008 (9) STR 231 (Tri-Del)] held that proprietary concern and proprietary synonymous and it would be treated as commercial concern.  In view of that learned counsel submits that the appellant had already dep....