2009 (4) TMI 26

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... efore remand order would result into compelling the revisional authority to pass an order after the period of limitation of two years – such argument of revenue is baseless because there is no further requirement of law that even on the remand as per the order of the Tribunal the period of limitation that was initially applicable would continue to apply - therefore, the remand order passed by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... revisional authority that no opportunity of personal hearing was afforded to the respondent. Accordingly, the order of the revisional authority was set aside and the matter was remanded back to the revisional authority for passing the order afresh. Thereafter an application for rectification of order dated 23.3.2007 was filed, which has also been dismissed vide order dated 7.9.2005 (P-4). The o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... order on 28.11.2006 by exercising jurisdiction under Section 84(5) of the Finance Act. The order of the revisional authority is within the period of two years as it was passed on 28.11.2006. Once the initial order has been passed within a period of two years, the provisions of Section 84(5) of the Finance Act stands complied with. By virtue of exercise of power by the revisional authority within a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X