2013 (6) TMI 334

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..... though, the appeal has been admitted, but we find that the point involved in the present case has already been decided against the revenue and similar matters have also been decided, therefore, no useful purpose will be served in keeping the matter pending by issuing fresh notice to the unserved respondent. 2. This appeal was admitted on 14th January, 2008, on the following substantial question o .....

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..... sent case, finding of the learned Tribunal is in favour of assessee-respondents and it has been categorically held that the assesseerespondents are eligible for deduction under s.80HHC of the Act for export of marble blocks, which were cut and polished. These findings are, indisputably, binding on this Court in view of law laid down by Hon'ble Supreme Court in the case of Sudarshan Silks & Sarees .....

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..... ferred to and discussed along with the substantial question of law framed in these appeals for the second substantial question of law framed in Appeal No. 29 of 2008 regarding legal effect of Circular No. 693, It is also held that said circular does not adversely affect claims of the assessee-respondents and the assessees are entitled to benefit of deduction under s.80HHC of the Act. Thus, the sec .....

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