2007 (2) TMI 136

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..... ST/326/2006 - F.O.No. 194/007 & S.O.No. 159/2007 - Dated:- 8-2-2007 - [Order per : S.L. Peeran, Member (J) (Oral)]. - The stay application and appeal are taken up together as the issue involved in this appeal has already been decided by the Tribunal in large number of judgments. The appellant is a company, which is registered in Japan. They had provided technical know-how for the manufacture o .....

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..... learned Chartered Accountant that the Commissioner was bound by the judgments rendered by the Tribunal. As the issue is concluded and the Commissioner cannot take a different view, he prays for allowing the appeal. 3. The learned JDR, who reiterated the departmental view. 4. We have carefully considered the submissions and find that the judgments cited by the appellant before the Commissi .....

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