2018 (10) TMI 1937

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..... THE RESPONDENT ORAL ORDER (PER : HONOURABLE MR.JUSTICE ANANT S. DAVE) 1. Heard Mr. Mihir Joshi, learned senior counsel with Mr. Dhaval Shah, learned advocate for the petitioner and Mr. Viral Shah, learned advocate for respondent. 2. While issuing the notice by oral order dated 4.5.2017, Division Bench of this Court recorded the submissions of learned senior counsel for the petitioner as un .....

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..... premise that the findings recorded in the order dated 05.02.1998 were mere observations. It was also submitted that the show cause notice itself was invalid on the ground that the same was being time barred. 2. Having regard to the submissions advanced by the learned counsel for the petitioners, and more particularly considering the fact that the Commissioner (Appeals) had vide order dated 05.0 .....

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..... facie, that earlier decisions of the appellate authority not contained comments/opinion etc., but decision was rendered after considering relevant aspects namely, facts as well as law and in turn the competent authority was directed to decide the case based on observations made therein by the appellate authority. 6. The matter deserves consideration, hence, Rule returnable on 20.12.2018. 7. Ad- .....

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