PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

129A of the Act. Those appeals when taken up for consideration by the first appellate authority came to be allowed with that authority observing that the challenge was liable to be answered in favour of the appellants in light of its decision in C.C., Noida vs. VSM Impex Pvt. Ltd.5 and where the CESTAT had taken the view that