2007 (9) TMI 498

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..... . [Order]. Learned Counsel, Shri K.K. Banerjee appearing for the Appellant submits that the Revisional Order passed under Section 84 of the Finance Act, 1994 has no basis and without bringing any charge through the Show-Cause Notice dated 4-5-07 issued under C.No. V(15) 04-ST/Revision/Adjn/07/4162, the Order passed was prejudicial to the interest of the Assessee. There is no bar under th .....

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..... Paper Products Ltd. v. Commissioner of Central Excise reported in 1999 (112) E.L.T. 765 (S.C.) = ITR (247) 128 (SC) and submitted that the Circular which is binding on the Department, cannot be overlooked. According to him, a circular which does not bring him to the fold of law, should be scrupulously followed by authorities below. Any departure from the Hon ble Apex Court s judgment would result .....

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..... e submission of the Counsel has force directing learned Commissioner who exercised power under Section 84 to state the reason why he proposed to exercise the power under Section 84 as an elementary principle of jurisprudence. Without stating the reason why such a power is exercisable, a notice issued shall not get sanction of law. Further, there is no format of the notice prescribed by law for iss .....

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