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2011 (5) TMI 738

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..... r : Archana Wadhwa, Member (J)]. - The present rectification of mistake application stands filed by the Revenue in respect of the Order No. A/1046/WZB/AHD/2010 dated 12-7-2010 vide which the appeal filed by the Revenue against the order of the Commissioner (Appeals) was rejected. While rejecting the Revenue's appeal Tribunal observed that the issue already stands decided in favour of the respond .....

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..... e rectified. 3. The respondents have filed written submissions admitting that a tax appeal was filed against the earlier order of the Tribunal vide which the matter was remanded, but the tax appeal stands dismissed by the Hon'ble Gujarat High Court vide order dated 6-5-2010. Inasmuch as the Tribunal's earlier order has remanded the matter, the same was decided by the Commissioner (Appeals) i .....

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