2009 (5) TMI 828

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..... -5-2009 - Shri D.N. Panda and Rakesh Kumar, JJ. Shri Bipin Garg, Advocate, for the Appellant. Shri Fateh Singh, DR, for the Respondent. ORDER Ld. Counsel Shri Bipin Garg submits that .....

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..... g for the Revenue supports the order of authority below. 3. Heard both the sides and perused the records. We have gone through the Order-in-Original. We don t find how the act of transport shall ips .....

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