(1.) THIS is an appeal against the order of Commissioner (Appeals) No. 139/2006/96(RAJ)/COMMR. (A)/RP/RAJ, dt. 8 -3 -2006, by which order of original authority No. R/53/2005, dt. 3 -5 -2005 was upheld.
(2.) HEARD both sides.
(3.) THE relevant facts, in brief, are as follows :