9911796707
TMI Blog2008 (9) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... oper to set aside the order of the Commissioner and remand the matter for fresh consideration - but failure to follow procedure by revenue as prescribed under circular No. 20/20/94-CX cannot held to be vitiate the SCN which has already been issued as provided for in the statute - 574 /2007 - ST/263 of 2008 - Dated:- 23-9-2008 - S.N. Jha, President and M. Veeraiyan, Member (Technical) Mr. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of show cause notice has not been followed. However, no reply has been filed. The appellant appeared for personal hearing. It is claimed that they have raised the preliminary objection once again before the learned Commissioner. However, according to the appellant, the Commissioner has not considered the preliminary objection and also without awaiting for the reply from the appellant, decided th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also grant reasonable opportunity of hearing and decide the matter afresh. It is also clarified that if the appellant does not file reply by the due date, the Commissioner is free to decide the issue on the basis of available evidence. 5. The appeal is allowed by way of remand. Stay application is also disposed of. (Dictated pronounced in the open Court) - - TaxTMI - TMITax - Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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