2009 (2) TMI 660

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..... Shah, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -   Being aggrieved with the order passed by Commissioner (Appeals), Revenue has preferred the present appeal. We have heard Shri Sameer Chitkara ld. SDR in support of present appeal and Shri Prakash Shah, ld. Advocate. 2. The dispute in the present appeal relates to availability of various exemption Notifi .....

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..... e impugned order on merits. There is no ground taken in appeal memo, in respect of the limitation part of the order. In as much as limitation has not been challenged, we are of the view that Revenue's appeal is required to be rejected on this ground itself that even if the Revenue succeeds on merits, there being no challenge to the finding of the Commissioner (Appeals), that the demand is barred b .....

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