TMI Blog2009 (2) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... llant not having merit since Tribunal order containing categorical findings against appellant while no such findings recorded in case of supplier. Held that - Appeal wholly misconceived and dismissed. - 85 of 2008 - - - Dated:- 4-2-2009 - M.M. Kumar and H.S. Bhalla, JJ. Shri Jagmohan Bansal, Advocate, for the Appellant. Shri Ram Chander, Advocate, for the Respondent. [Order per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th and find that there is no merit in the instant appeal. The argument raised by the learned counsel for the appellant that period of one year from the date of knowledge would be applicable, has failed to impress us. According to the learned counsel, the Revenue came to know about the facts on 7-2-2001 and within one year, show cause notice should have been issued as per the provisions of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice was issued on 23-3-2005 as has been conceded by the counsel for the appellant. Therefore, there is no merit in the arguments raised. 3. Learned counsel has also argued that the supplier of material M/s. H.B.R. Steel Corporation was also proceeded against and proceedings have been dropped by the Tribunal. However, we do not find any merit in the submissions because there are categoric ..... X X X X Extracts X X X X X X X X Extracts X X X X
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