LAWS(RAJ)-2017-12-131

SHREE PARVATI METALS Vs. UNION OF INDIA

Decided On December 06, 2017
Shree Parvati Metals Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal of the assessee.

(2.) This court while admitting the appeal on 4-10-2017 framed the following question of law:-

(3.) Learned counsel for the appellant has take us to the order of first authority where in it has been observed as under:-