2010 (7) TMI 755

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..... letter dated 17-3-2009 refusing to issue show-cause notice created civil consequences for the appellant. The appellant was, therefore, aggrieved and hence filed the appeal with the Commissioner (Appeals). The appeal, filed on 1-5-2009, challenging the Assistant Commissioner’s view communicated in letter dated 17-3-2009, was very much within the period of limitation prescribed under Section 35 of .....

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..... ent. However, they wanted to agitate the question whether they were entitled to the credit, for which they wanted a show-cause notice to be issued. They made a request in this behalf to the Assistant Commissioner, who, in a letter dated 17-3-2009, refused to issue any show-cause notice. Aggrieved, the party filed an appeal with the Commissioner (Appeals) on 1-5-2009. The appellate authority dismis .....

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