2012 (6) TMI 163

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..... n the same controversy - ST/1549/2010 - ST/235/2011(PB) - Dated:- 6-6-2011 - S/Shri D.N. Panda, Mathew John, JJ. REPRESENTED BY : Shri Harvinder Singh, Advocate, for the Appellant. Shri K.K. Jaiswal, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. There is only 8 days delay in filing the appeal. The reason for delay explained appears to be reasonable for which d .....

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..... as above, the appellant faced revisionary proceedings after 7 months of disposal of appeal by the first appellate authority. Revisional authority taking different view of the matter revised the adjudication order giving rise to aforesaid tax demand. The controversy having reached to finality, a parallel order came from revisionary authority. Law is well settled that there cannot be two parallel or .....

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