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Judgment
This is the second round of litigation before the Tribunal. Tribunal on the earlier occasion, had disposed of the appeal vide Final Order No.FO/
78611-78612/2017 dated 12.10.2017. Being aggrieved, the Respondent Assessee filed an appeal before the Hon’ble High Court of Calcutta in
CEXA No.69 of 2018 and GA 1442 of 2018. The Hon’ble High Court remanded the matter to the Tribunal with the following directions :
“The impugned order of the tribunal dated 12th October, 2017 is set aside with a direction upon it to re-hear and redetermine the appeal in
accordance with law, preferably within a period of six months from the date of communication of this order.â€
Accordingly, the matter has been listed for hearing.
Heard both sides and perused the appeal records.
I find that the matters are covered by the Litigation Policy of the Government being F.No.390/Misc./116/2017-JC dated 22.08.2019. Since the
quantum of dispute in the present appeals is well within the amount as notified in the Litigation Policy before the Tribunal, I find it appropriate to
dispose of the appeals in terms of litigation policy vide Board’s instruction being F.No.390/Misc./116/2017-JC dated 22.08.2019.
In view the above discussions, both the appeals are disposed off under the National Litigation Policy. Cross objection also gets disposed off.
(Dictated and pronounced in the open court.)