2009 (2) TMI 660

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..... i Sameer Chitkara, SDR, for the Appellant. Shri Prakash Shah, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has preferred the present appeal. We have heard Shri Sameer Chitkara ld. SDR in support of present appeal and Shri Prakash Shah, ld. Advocate. 2. The dispute in the present app .....

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..... venue, in the memo of appeal has only challenged the impugned order on merits. There is no ground taken in appeal memo, in respect of the limitation part of the order. In as much as limitation has not been challenged, we are of the view that Revenue s appeal is required to be rejected on this ground itself that even if the Revenue succeeds on merits, there being no challenge to the finding of the .....

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