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2024 (1) TMI 715

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..... cing in section 11 held that there is no infirmity in the notice of demand to defaulter dated 14.06.2004 . However as per the submission made by the Learned Counsel, we find that the Learned Commissioner appeal has not examined the vital facts of the case that during the period, for which the demand was confirmed, which is sought to be recovered from the present appellant what was the status of t .....

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..... wo months from the date of this order. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. C L MAHAR Shri, Mukund Chauhan , Advocate for the Appellant Shri Rajesh K Agarwal , Superintendnet ( AR ) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that there is a confirmed demand of duty against a partnershi .....

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..... 2005 was issued to the appellant, against the dues adjudged into Orders-in-Original No. 01/MP/2000 dated 28.01.2000 and OIO No. SRT-I/Division-II/ADJ-276/OA/03 dated 31.03.2004 for Rs. 1,59,87,146/- and 32,726/- respectively. 2.1 He submits that as regard the OIO dated 28.01.2000 the period involved was April-1994 to August-1994. Whereas, the present appellant Shri Javahar K Vakharia taken reti .....

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..... mmissioner appeal has not examined the vital facts of the case that during the period, for which the demand was confirmed, which is sought to be recovered from the present appellant what was the status of the appellant. 4.1 As submitted by the Learned Counsel, the present appellant had resigned as a partner from the partnership firm in August, 1993 and the period involved in the present demand .....

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