2004 (7) TMI 513

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..... [Order per : S.L. Peeran, Member (J) (Oral)]. The appellants have filed this miscellaneous application for retention of file in this Bench in terms of Public Notice No. 1/2001, issued by the Hon ble President on the ground that the appellant s office is situated within the jurisdiction of this Bench. We have considered the request. We find from the Certificate of Registration issued by the .....

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..... the Revenue who reiterates the findings given by the Commissioner. 4. On a careful consideration of the submissions made by both the sides and on going through the Board Circular referred to above, we are of the considered opinion that the appellants have made out a strong prima facie case on merits in their favour. Hence stay application is unconditionally allowed. There shall be no recovery t .....

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