2013 (2) TMI 164

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..... rtunity to the department to consider the matter in terms of the guidelines he has stated, for reconsideration of the matter in terms of Board's circulars issued in this regard and also judgments on the issue. Therefore, the Commissioner (Appeals) order cannot be said to be an order of remand. Decision against revenue - ST/660/2010 - A/167/2012/SMB/C-IV, S/314/2012/SMB/CIV - Dated:- 29-6-2012 - .....

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..... arned AR appearing for the Revenue reiterates the grounds in the appeal memorandum. 3. The learned advocate appearing for the respondent submits that, in their own case for the previous period on identical situation, the appeal filed by the Revenue on the very same issue was dismissed. Accordingly, in this case also he prays that the appeal has no merits and be dismissed. 4. I have carefully c .....

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