(1.) THIS is an appeal against the order of the Commissioner (Appeals) No. 07/JMN/2007 dt. 24 -1 -2007.
(2.) HEARD both sides. Sh. A.D. Maru, ld. Advocate also filed written submission, which has been taken into account.
(3.) 1 This case has really a long and complex history. It has done many rounds before the adjudicating authority, the Commissioner (Appeals) and the Tribunal. It has gone before the Honble High Court of Gujarat thrice and once also before the Honble Supreme Court as well.