TMI Blog2004 (3) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : Justice K.K. Usha, President]. This is an appeal at the instance of the Revenue challenging the order passed by the Commissioner (Appeals) dated 14-7-2003. The Commissioner after hearing both sides and examining the records came to the conclusion that the demand is barred by limitation. The relevant portion of the order of the Commissioner reads as follows : I have c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... knowledge of the Department during Dec 96. Moreover, the audit objection was raised by the audit party while doing the audit from 20-8-99 to 1-8-99 and the facts again came to the knowledge of the audit party on 20-8-99 but the show cause notice was issued on 4-4-2001 and hence the demand is time-barred as the same has been issued after a period of one year from the date of knowledge. When the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority has erred in allowing the appeal of the party only on time-bar without going into the facts of the case. Hon ble Supreme Court in the case of M/s. Madras Petro Chem Ltd. v. CCE, Madras has held that where the assessee is working under Self-Removal Procedure, the primary obligation to make proper declaration in the relevant records is on the assessee and hence the case is well wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unfortunate that appeal which is frivolous in nature is filed by the Revenue. The result is only harrasement to the assessee and clogging this Tribunal which is not in the interest of the appellant also. We direct the Registry to forward a copy of this order to the Chairman of the Board who would consider giving necessary directions so that more care is taken while deciding to file appeals from or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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