2002 (7) TMI 77

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..... s out and it is not controverted that in the present appeals, the tax liability is shorter than those limits fixed by the circular. There is nothing pointed out to us that the appeals can be covered under the four exceptions given in that circular and that is not the case of the Department also. In that view, we are of the clear opinion that the Department could not have filed these appeals. Such .....

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..... that in the present appeals, the tax liability is shorter than those limits fixed by the circular. There is nothing pointed out to us that the appeals can be covered under the four exceptions given in that circular and that is not the case of the Department also. In that view, we are of the clear opinion that the Department could not have filed these appeals. Such a view has been taken by the Bom .....

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