Held - Learned Counsel, Mr. O.P. Agarwal, assailing the impugned order inter alia urges that demand of Rs. 2,90,628/- have been confirmed on <.....

Held - It is a settled legal position that Revenue cannot invoke larger period of limitation in cases involving Revenue Neutral Situation, because .....

Held - We have ourselves indicated that the two types of goods were different in nature. The question is about the intention, namely, whether it wa.....

Held - It is here we agree with the contention of the learned senior counsel for the appellant, in the circumstances which are explained by him and.....