2010 (7) TMI 401

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..... r (J) REPRESENTED BY : Shri Mayur Shroff, Advocate, for the Appellant. Shri S.M. Vaidya, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. For the reason stated in the miscellaneous application for Condonation of Delay, we condone the delay of two days in filing the appeal and for the reason as stated below, we waive th .....

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..... Tribunal had approved the inclusion of the additional amounts in the assessable value. In this case, there is no such finding. Hence, we are of the view that the decision of the Tribunal in the case of Gujarat Borosil Ltd. (supra) is not applicable to the facts of this case. 4.Therefore, we set aside the impugned order and allow the appeal. (Dictated in open Court) - - TaxTMI - TMITax - C .....

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