Held - After hearing both the parties and on perusal of the record, it appears that an identical issue has come up before the Tribunal in the case .....

Held - Having considered the rival contentions, I find that the matter was still sub-judice, when the appellant had filed further appeal against th.....

Held - Before us the Revenue had passed an original order. That confirmed a certain demand. That order was challenged in Appeal before the Tribunal.....

Held - The important thing to be noted is that these amounts decided by the Orders-in-originals were not final. Every Order-in-Original can be appe.....