2005 (5) TMI 386

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..... pes, a partnership firm, are the appellants in Appeal Nos. E/448 447/2004, respectively. There is no representation for the appellants today, nor any request of theirs for adjournment. In the circumstances, having regard to the fact that the issue involved in the case lies in a short compass. I am taking up both the appeals for disposal. 2. After examining the records and hearing ld. DR, I fin .....

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..... eriod of dispute, alleging that, in the absence of provisions for the above adjustment of AED towards BED, there was short payment of BED. These notices were contested. The original authority confirmed the demand of BED against the appellants and this decision was sustained by the Commissioner (Appeals). Hence the present appeals. 3. Ld. DR reiterates the findings of the original authority and t .....

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..... fact noted by the original authority. It is not discernible as to whether such application had been filed before or after receipt of the relevant show cause notices. Even, assuming that the application for transfer of amount from AED account to BED account was submitted by the party after receipt of show cause notices, such application was still liable to be considered. Unfortunately, in this case .....

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