2004 (6) TMI 539

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..... der per : S.S. Sekhon, Member (T)]. -  When the matter was called, none appeared for the appellant. The matter has been adjourned repeatedly due to absence of the appellant. This appeal is pending since 1999. Therefore, the appeal is taken up for decision. 2. After hearing the DR, it is found that the Commissioner has objected to the conduct of the appellant of having suo motu taking c .....

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..... ty demands were made and the order of the Assistant Commissioner reads "I hereby confirm the proceedings initiated under the show cause notice and direct the assessees to return the amount (if not already debited) taken by them as under.." In this view of the marten since there was a confirmation of amount by an order of the competent authority, the appellants could not have taken the credit witho .....

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