2017 (9) TMI 1557

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..... and therefore, the proceedings cannot stand - appeal dismissed - decided against Revenue.
Shri P.K. Choudhary, Judicial Member Shri S. S. Chatopadhyay, Suptd. (AR) for the Appellant (s) Shri Manish Rastogi, Advocate for the Respondent ORDER Per: Shri P. K. Choudhary Briefly stated, the facts of the case are that the respondents are engaged in the manufacture of Vegetable Oil and register .....

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..... iled the return which was due on 15.01.1998. Thus, extended period of 5 years for service of Show Cause Notice expired on 15.01.2003. 4. The finding of the Commissioner (Appeals) are reproduced below:- "I have carefully gone through records of the case, Show Cause Notice and order passed by the authority below in the light of submissions offered by the appellant. The appellant has raised two sig .....

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..... ey failed to observe." 5. I find that the issue is covered by the decision of the Tribunal as referred by the Commissioner (Appeals) in the impugned order. I also noticed that the demand was not quantified in the Show Cause Notice as well as in the Adjudication order and therefore, the proceedings cannot stand. 6. In view of the above discussion, I do not find any reason to interfere with the or .....

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