2015 (6) TMI 702

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..... s attained some kind of finality by the judgment of Hon'ble High Court of Gujarat, we find that the impugned order which holds against the appellant is unsustainable and is liable to be set aside. - Decided in favour of assessee. - Appeal No. E/10864/2013 (Application No.E/S/10778/2013) - - - Dated:- 5-7-2013 - M.V. RAVINDRAN H.K. THAKUR,JJ For The Appellant : Shri R. Subramanya For .....

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..... ribunal, wherein this view was taken. Since the issue has attained some kind of finality by the judgment of Hon'ble High Court of Gujarat, we find that the impugned order which holds against the appellant is unsustainable and is liable to be set aside. 3. In view of the foregoing, the impugned order is set aside and the appeal is allowed. (Dictated Pronounced in Court) - - TaxTMI .....

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