2009 (4) TMI 606

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2009 - Dated:- 21-4-2009 - S/Shri T.K. Jayaraman, M.V. Ravindran, JJ. REPRESENTED BY : None, for the Appellant. Shri P. Devaraj, JDR, for the Respondent. [Order per : M.V. Ravindran, Mem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ms of the Section 35B(1) appeal cannot be filed before the Tribunal against an order of the adjudication authority lower in rank than that of Commissioner. In view of this the stay petitions and appea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X