2012 (12) TMI 913

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..... r cases Revenue was before Hon’ble High Court with infirmity in review decision. Present appeal being one of such nature it would be difficult to entertain an appeal emanating from a review decision which has never seen light of the day before reaching Tribunal - Decided against Revenue. - Appeal No. 2011 of 2010 - - - Dated:- 4-12-2012 - Shri D.N. Panda, J. For the Appellant: Shri B.B. Sh .....

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..... lt that Revenue s record may be called for but when the circumstance was explained by Shri Arora from page 3 of Review decision and also the index of appeal there is no room left for any doubt as to no meeting held on either of the dates cited above. It would be proper to place Para 5 of the judgement of Hon ble High Court of Delhi in the case of Kundalia Industries for convenience of reading to a .....

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..... enged by filing an appeal Tribunal never desires to make the Revenue non-suitor but as has been observed by Hon ble High Court of Punjab Haryana in the case of CCE, Delhi-III vs. Office Automation Products Pvt. Ltd. 2010 (249) ELT 24 (P H) that cases after cases Revenue was before Hon ble High Court with infirmity in review decision. Present appeal being one of such nature it would be diffic .....

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