(1.) This appeal is against the order of the Commissioner (Appeals) No. 78/2007(Ahd -III)CE/KRB/Commr. (A), dt. 7 -8 -07. This order was passed by the Commissioner (Appeals), on appeal against order of the Original Authority No. 11/Ref/2007, dt. 10 -5 -07, which itself was passed in de novo proceedings in pursuance of Tribunals order No. A/210/WZB/AHD/2006, dt. 7 -11 -06.
(2.) HEARD both sides.
(3.) THE relevant facts, in brief, are as follows :