Held - The Adjudicating Authority is empowered to not only adjust arrears of tax recoverable from the assessee from any money/refund which is in th.....

Held - The dispute with regard to rebate totalling Rs.59,16,907 was sub judice before the Hon’ble Rajasthan High Court on the date of adjustment&.....

Held - Having considered the rival contentions, and in view of the facts and circumstances that it was the practice in the coal company that excise.....

Held - After hearing both the parties and perusing the decisions as impressed upon, we observe that the moot issue is about the entitlement of the .....

Held - Since both the parties have agreed that the identical issue has come up before the Tribunal in the assessee’s case – (M/s Western Coalfi.....

Held - After hearing both the parties and perusing the decisions as impressed upon, I observe that the similar line of arguments has been submitted.....