2009 (10) TMI 778

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..... dent. ORDER Heard both sides. In this case the assessment was finalized and thereafter a show cause notice was issued demanding duty on account of short levy. The lower appellate authority has held that after finalizing the assessment, the original authority had no jurisdiction to issue a show cause notice as he had become functus officio and he could not review his own order. 2. Shri V.V .....

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..... anian, Ld. Advocate appearing for the respondents states that the cross objection has been filed by the respondents as the lower appellate authority has not dealt with the merits of the case. 4. After hearing both sides and perusal of the case records including the cited decision, we find that the order of the lower appellate authority is not sustainable as his order is contrary to the law as we .....

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..... e merits of the case which is also the grievance of the revenue. 6. The impugned order is set aside, the appeal and cross objections are allowed with the direction that the lower appellate authority shall hear and decide the case on merits after giving reasonable opportunity for hearing to both sides. (Operative part of the Order pronounced in the open Court on 15-10-2009) - - TaxTMI - TMIT .....

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