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TMI Blog2014 (1) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... . This appeal is two years old and rolling on the Board from 2-7-2012 for hearing while interim order was passed on 9-1-2009 waiving pre-deposit. Notice has been issued in sequence seeking presence of the assesssee to contest its case. It appears that the assessee is abusing process of law to enjoy the benefit of interim order. Revenue being prejudiced the appeal is decided by this order ex parte. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13.10 of the adjudication order. Upon examination of the Circular No. 80/10/2004-S.T., dated 17-9-2004 read with the Notification No. 15/2004-S.T., dated 10-9-2004 Revenue intended taxation by value addition, but the assess refuted the same. Adjudicating authority appears to have rightly decided the issue against the assessee following taxation of incremental value principle. In sofar as taxing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, adjudication has rightly been done on this count also denying the benefit. 6. So far as the calculation error is concerned, authority considered appropriately in para 16 of the order. We do not intervene to that. 7. So far as time-bar is concerned it is clear that when the conduct of the appellant makes clear that abatement was claimed not in accordance with law proceeding was not time-barr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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