2006 (9) TMI 440

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..... Chacko, Member (J)]. After examining the records and hearing both sides, we find that the appeal itself can be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we proceed to dispose of the appeal. 2. The short question arising for consideration in this appeal is whether the amount collected by the appellants from their dealers towards Service Station Lic .....

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..... said Order-in-Appeal. Though the department filed appeal against the said order of the appellate Commissioner, they later withdrew the appeal as evidenced by Final Order Nos. 401-404/2005 passed by the Tribunal s South Zonal Bench, Bangalore (copy produced by learned Counsel). Learned SDR has acknowledged the said final order of the Tribunal. 3. Now that an appellate Commissioner s order similar .....

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