2007 (11) TMI 498

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..... The ld. JDR appearing for the Revenue submitted that the ld. first Appellate Authority below has committed an error holding that the proceeding was time barred. This proceeding has never been time barred since the investigation was done on 4-6-98, and the proceeding continued thereafter. The proceeding related to the period February, 1998 to July, 1999. The Respondent not being entitled to the SS .....

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..... The ld. Counsel s submission is based on factual matrix of the case as a good proceeding should have been initiated by a forthwith notice much before 11-9-2000. There is no merit in the case of the Revenue to entertain the Appeal arising out of belated proceeding for which the same is dismissed. Cross-Objection without any different ground being argued is dismissed. (Dictated and pronounced in t .....

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