TMI Blog2007 (9) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue. On a perusal of the records, we find that the Tribunal admittedly has not issued any notice to the assessee prior to making an enhancement in the impugned order passed by it on March 16, 2007. The order of the Tribunal, reveals that no notice was issued relating to appeal of the previous order which is indicated at paragraph 8 of the said order. The said paragraph 8 is set out below ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the learned ACST in appeal but it should have been calculated to Rs. 28,63,509. In the result the present appeal filed by the appellant fails and the appeal order as well as the assessment order is enhanced by Rs. 2,56,461 detailed above on account of computation mistake. The learned STO is directed to issue demand notice for the extra demand of Rs. 2,56,461 as per the provision of rule 81 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleased to set aside the enhancement on the ground that no opportunity for showing cause against the proposed action for enhancement was given to the petitioner by the Tribunal. Following the ratio in the said judgment, we set aside the order of the Tribunal dated March 16, 2007 passed in S.A. No. 256 of 2002-03. We directed the Tribunal to give notice to the petitioner on the question of enhance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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