2007 (10) TMI 494

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..... upta, Advocate, for the Respondent. [Order]. - This appeal is directed against the order-in-appeal No. CPA/131/TH-II/2006 dated 16-10-2006. 2. Considered the submissions made by both sides and perused the records. 3. Revenue is in appeal against the impugned order, which set aside the order-in-original vide which there was a confirmation of demand of duty and imposition of penalty. .....

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..... uance of debit notes and the revenue authorities did not think it fit to follow up and ask for further clarification from the respondent in respect of the short receipt of the inputs. Hence the finding reached by the ld. Commissioner (Appeals), that the show cause notice is hopelessly time barred and does not require any interference. Appeal is rejected. (Dictated in Court)
Case laws, Decisio .....

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