2015 (10) TMI 683

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..... called for the original file of the matter referred to by the learned counsel appearing for the appellant and it appears that we have admitted the appeal on fact that at the time of preferring appeal the Circular was not in force. According to us, the date of filing of the appeal is reckoning factor in order to see whether above notification is to be applied or not and it is not the time when the .....

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..... 0 to 3/2011 which is well before the issuance of the Board Circular No. 390/Misc./163/2010-JC, dated 17-8-2011? c. Whether the CESTAT, Bangalore, is justified in relying on the decision in the case of Commissioner of Income Tax, Bangalore v. Ranka Ranka [2012 (284) E.L.T. 185 (Kar.)]? d. Whether the CESTAT, Bangalore is justified in rejecting the appeal by defaulting in complian .....

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..... s, being C.E.A. No. 65 of 2014, this Court has been pleased to admit the appeal. We have called for the original file of the matter referred to by the learned counsel appearing for the appellant and it appears that we have admitted the appeal on fact that at the time of preferring appeal the Circular was not in force. According to us, the date of filing of the appeal is reckoning factor in order t .....

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