2009 (9) TMI 800

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Chittaranjan Satapathy and Shri D.N. Panda, JJ. Shri V.V. Hariharan, Jt. CDR, for the Appellant. Shri Raju K. Lukose, Advocate, for the Respondent. ORDER Heard both sides. The lower app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of lower appellate authority that Section 11D cannot be applied in such cases does not require any interference. Hence the Department s appeal is dismissed. (Dictated and pronounced in open court) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X