1988 (4) TMI 420

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..... l in a bunch of cases treating all of them as involving the same point. The revisions were filed in all these matters. The remaining revisions came up for hearing earlier and have been decided. At the hearing of these revisions it was discovered that these two revisions involve a slightly different question which has not been considered and decided in the impugned common order dated January 3, 198 .....

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..... he case after setting aside the impugned order in so far as it relates to the respondent-assessees in these two revisions only. Consequently, the revisions are allowed and the impugned order of the Tribunal dated January 3, 1987 is set aside only to the extent it relates to the respondent-assessee in these two revisions and the Tribunal is directed to decide their matter afresh as indicated abov .....

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