2007 (9) TMI 46

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..... ible under law - A.Nos. ST/64, 67, 68, 81 & 87/2007-SM(BR) - Misc. Order Nos. 391-395/2007-SM(BR)(PB) - Dated:- 7-9-2007 - [Order per] - Common issue involved in these applications and therefore all are taken up together for disposal. 2. The revenue filed these applications for rectification of mistake of the Final Orders passed by the Tribunal. In these cases Commissioner passed review or .....

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..... ct, 1994. 3. The learned DR on behalf of the revenue submits that the Tribunal is erred in holding that the proper opportunity was not given to the assessees. He submits that Commissioner had provided sufficient opportunity of personal hearing. He also submits that delayed payment of tax and non-filing of returns are admitted fact and therefore no further opportunity of hearing is required. .....

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