2013 (6) TMI 388

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..... 1-6-2012 - Mr. M.V. Ravindaran, J. For the Appellant: Shri S.J. Vyas, Advocate For the Respondent: Shri S.K. Mall, AR JUDGEMENT Per: Mr. M.V. Ravindaran; This appeal is directed against the order in appeal No. SKSS/222/ DMN/SDMN/2010-11 dated 09.11.2010. 2. Heard both sides and perused the record. 3. The issue involved in this case is regarding appellant s eligibility of .....

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..... an activity relating to business. If that be so, I find that the various decisions of this Tribunal in the case of Mangalam Drugs Organics Ltd vide order No. A/689/WZB/HAD/2012 dated 16.05.2012 and M.K. Industries vide order No. A/1323-1324/WZB/HAD/2011 dated 22.07.2011, on identical set of facts, also covers the issue in favour of the assessee. Accordingly, I find that the impugned order is li .....

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