2007 (11) TMI 280

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....or the Respondent. [Order]. - This appeal is filed by the revenue against the order-in-appeal No. AKD(138)115/2005, dated 20-10-2005, Respondents are absent despite notice and seek adjournment. Since the issue involved is covered by the decision of the Hon'ble High Court of Bombay, I take up the appeal in the absence of the respondents. 2. Considered the submissions made by ld. SDR and perus....

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....dgment of Hon'ble High Court of Judicature of Bombay Bench at Aurangabad in First Appeal No. 42 of 2007 decided on 3-4-07 [2008] (223) E.L.T. 161 (Bom.). Their Lordships in that appeal held as under: "5 Learned Assistant Solicitor General Shri. Sharma vehemently argued that if there is time-gap between the date on which the differential rates applicable with retrospective effect where learnt an....