YASHWANT VARMA,J. - (1.) Heard learned Standing Counsel and Sri Piyush Agrawal for the revisionist. ORDER on Civil Misc. Delay Condonation Application No. 240222 of 2013:
(2.) Cause shown in the Affidavit filed in support of the Delay Condonation Application for the delay in the preferment of this revision has been satisfactorily explained. The delay in filing the revision is consequently condoned. The Application is consequently allowed. ORDER on Revision:
(3.) This revision is directed against an order of the Tribunal dated 14 March 2013 in terms of which it has while dismissing the Second Appeal of the Department allowed the appeals preferred by the assessee. Insofar as the appeal of the Department was concerned, it was restricted to the issue of whether certain purchases were made within the local area or from outside the same. The Tribunal has noted that in the course of assessment, the assessee had produced the bills establishing and evidencing purchases from registered dealers within the local area. In view thereof, the Tribunal has consequently proceeded to hold that there was no force in the appeals preferred by the Department. The view so taken by the Tribunal merits no interference.;