2012 (4) TMI 176

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..... ng the matter afresh - giving opportunity of hearing to the Appellants. - ST/218/09, ST/155/09 - - - Dated:- 5-3-2012 - SHRI S.K.GAULE, DR. D.M.MISRA, JJ. MRs. S. BAJORIA, C.A. FOR THE ASSESSEE; SHRI D.K.NATH, A.R.(DY. COMMR.) FOR THE REVENUE. Per Shri S.K.Gaule Both the Revenue and the Assessee are in appeal. 2. The Application filed by the Assessee is for condonatio .....

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..... he Department itself is questioning the legality and propriety of the impugned Order and the Appellants (Assessees) are also in appeal. This Tribunal in the case of M/s. Singh Brothers Exim Pvt. Ltd. and Shri Anand Kumar Singh vs. CC(Port), Kolkata, vide Tribunal's Order No.S-38-39/A-49-51/KOL/08 dated 08.01.2008 and also in the cases of Automatic Small Scale Industries Others vs. CCE, Kolkata-I .....

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