9911796707
TMI Blog2011 (9) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... led cross objection - Assessee suppressed the above fact - Held That:- Why appeal of assessee filed on 16.1.09 was processed and appeal filed by revenue on 1.1.09 didn’t. Registry is required to explain the lapse since public interest suffers if no tagging of connected appeals or common cause appeals is made. It is high time to develop or upgrade the software to detect above disintegration and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ason recorded by Appellate Authority. Learned Appellate Authority appreciated the contention of the appellant noticing that the clearance of the inputs having been effected under cover of the proper invoices, there could be no suppression of facts with intent to evade any payment of duty on the part of the appellant. When the conduct of the appellant remained unquestioned before him penalty was re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. E/1/2009 while the matter was heard yesterday. 3.2 Records was called for from Registry. It was found that Revenue filed its appeal on 1.1.2009 against self same cause. The Assessee had filed its appeal on 16.1.2009 and that was registered as E/126/2009. Notice in Assessee's appeal was issued on 23.1.2009 without issuing notice in appeal of Revenue till 13.9.2009 i.e. date of hearing of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove disintegration and prevent conflict in decisions. 3.4 While passing aforesaid order it was also noticed that in appeal No. E/126/2009 the matter was before Division Bench at the stage of stay hearing. But the Division Bench by the same stay order directed Registry to place the matter before Single Member Bench. 3.5 Registry shall issue fresh notice in both the appeals i.e. E/1/2009 and E/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
