2011 (3) TMI 369

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..... - It falls squarely within 35L of the Act to be determined by the Apex Court - In that view of the matter, the appeal is rejected reserving liberty to the revenue to prefer a statutory appeal under Section 35L of the Act. - 130 of 2007 - - - Dated:- 7-3-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri N.R. Bhaskar, Advocate, for the Appellant. Shri B.N. Gururaj, Advocate, f .....

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