2004 (1) TMI 484

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A. Shukla, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. Having examined the records and heard both sides, we find that these appeals can be finally disposed of at this stage itself. Accordingly, we proceed to deal with the appeals, after granting waiver of pre-deposit. 2. The show cause notices relevant to these appeals were issued by the Superintendent of Central E .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ompetent, and consequently, all the subsequent proceedings will be held to be illegal. It is ordered accordingly and the show cause notices and all subsequent proceedings upto the order of the Commissioner (Appeals) are set aside, and these appeals are allowed. It is however observed that the department will be at liberty to proceed against the party in accordance with law. - - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X