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TMI Blog2019 (3) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... BER Mr. V. B Gaikwad, Advocate For the Appellant Mr. Gopakumar, AR, Mr. K. Murali, AR For the Respondent ORDER Per: S.S GARG These two appeals have been filed against the impugned order dated 9.8.2018 and 22/12/2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeals of the appellant and upheld the Order-in-Original. Since the issue involved in both the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the binding judicial precedent by this Tribunal and other High Courts. He further submitted that this issue is no more res integra and has been settled in favour of the assessee in the appellant's own case f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es integra and has been settled by the decision of the Allahabad High Court in the case of Gularia Chini Mills cited supra which has been approved by the Hon'ble Supreme Court in the case of UOI vs. M/s. DSCL Sugar Ltd. cited supra. Further, the Division Bench of the Tribunal in the case of Jakarya Sugars Ltd. cited supra has also considered the same issue and after relying upon the judgment of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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