9911796707
TMI Blog2011 (5) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... as the earlier order of the Tribunal remanded the matter and in remand proceedings Commissioner (Appeals) has allowed the refund, which stands accepted by the Revenue, the present ROM application is not called for. The same is accordingly, rejected - E/1833/2009 - M/812/2011-WZB/AHD, - Dated:- 3-5-2011 - Ms. Archana Wadhwa, Dr. P. Babu, JJ. Shri J.S. Negi, SDR, for the Appellant. Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposing that non-filing of appeal against the earlier identical order of Commissioner (Appeals) can be on the ground of various reasons at the material time and the same fact cannot be taken into consideration. 2. In the present ROM application, the Revenue has contended that in fact, an appeal was filed before the Hon ble High Court of Gujarat. As such, they contend that the observation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The reference to the earlier order of the Tribunal was with a view to state that issue stands decided. The said order of the Tribunal does not stand interfered by the Hon ble High Court, as the earlier order of the Tribunal remanded the matter and in remand proceedings Commissioner (Appeals) has allowed the refund, which stands accepted by the Revenue, the present ROM application is not called f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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