2003 (8) TMI 587

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Revenue has filed the present appeal. 2. I have heard Shri J.R. Madhiam, learned JDR for the Revenue and Shri P.R. Biswas, learned Consultant for the respondent company. 3. After going through the impugned Order, I find that the Commissioner (Appeals) has set aside the Order of the lower authorities on merits as also on the point of limitation. It has been held by him that the allegation aga....