2010 (3) TMI 969

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..... nt has not challenged the principal demand unpaid. Accordingly the consequence that follows from the principal demand defaulted is to resort to process of necessary - we set aside the first appellate order and uphold the action of the learned Deputy Commissioner, who was correct in law to issue the demand notice - appeal allowed - decided in favor of Revenue. - E/1767/2005 - 184/2010-EX(PB) - Dat .....

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..... t appeal should not have been discarded allowing flimsy plea of the respondent. 3. Heard Revenue and perused the record. 4. We have gone through the notice of demand issued to the defaulter vide No. 4890 dated 3-12-2004 issued by the learned Deputy Commissioner as existing at page 8 of the appeal folder. The notice itself is an executable decree through the process of recovery for realisation .....

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..... ciate that notice of attachment issued by the learned Deputy Commissioner was nothing beyond Jurisdiction. We do not find any irregularity or infirmity in the approach of the learned Deputy Commissioner for issuance of attachment notice dated 3-12-2004 as aforesaid. Demand stated in the table of the notice is an enforceable demand which arose in consequence of principal demand remained unpaid. The .....

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