1998 (8) TMI 159

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..... t. S/Shri Hidayatullah, Senior Advocate with Willington Christian, Advocate, for the Respondents. [Order per : K.S. Venkataramani, Vice President]. When the matters were called the learned Senior Counsel Shri Hidayatullah appearing for the respondents along with Shri Willington Christian submitted that the issue raised in this appeal by the department stands covered by two decisions .....

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..... thereunder is required and if no notice issued within the time limit under that Section, the recovery is time barred. 2. Shri S.V. Singh, the ld. DR submits that the Supreme Court judgment has settled the issue against the department. We find that in the present case an identical issue has been raised by the Commissioner in both the appeals as to whether a notice under Section 11A is required ev .....

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