2013 (9) TMI 256

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..... he favour of assessee. - ST/552/12 - S/306/13/CSTB/C-I , A/412/13/CSTB/C-I - Dated:- 29-1-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellants : Shri Vinay Sejpal, Adv. Shri S P Agnihotri, Adv. For the Respondent : Shri Rakesh Goyal, Addl. Commr (AR) Per: P R Chandrasekharan: The appeal and stay application are directed against the Order-in-Original NO. 23/ST/2 .....

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..... ade in the law, the demand is not sustainable. Accordingly, he pleads for allowing the appeal. 4. The learned Addl. Commissioner (A.R.) appearing for the Revenue fairly concedes the position. 5. As the issue has been finally settled in favour of the appellant by retrospective amendment vide Section 97 of the Finance Act, 2012, we set aside the impugned order and allow the appeal. Stay applicat .....

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