2010 (6) TMI 158

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..... Communications Ltd. Vs CCE Mumbai [2006 -TMI - 637 - Appellate Tribunal, Mumbai], adjustment carried out by the assessees has been accepted by the Tribunal. Even if the Revenue is correct in their contention that a strict interpretation of the rule would disentitle the assessees to make any adjustment suo motu, the Tribunal has consistently held that liberal view of the rule or liberal interpretat .....

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..... y or partially). 2. I have heard both sides. I find that in a series of decisions including two cases relied upon by the lower appellate authority namely Nirma Architects Valuers Vs CCE Ghaziabad [2006 (1) STR 305] and Prachar Communications Ltd. Vs CCE Mumbai [2006 (2) STR 492], adjustment carried out by the assessees has been accepted by the Tribunal. Even if the Revenue is correct in their .....

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