2006 (9) TMI 32

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..... 06 in Appeal Nos. - Misc. Order Nos. 550 & 551/2006, - Dated:- 26-9-2006 - [Order per : S.L. Peeran, Member (J), (Oral)]. - Revenue has moved this ROM Applications against the Final Orders No. 37/2006 dated 6-1-2006 [2006 (4) S.T.R. 232 (Tri. - Bang.)] and No. 2249/2005 dated 23-12-2005 [2006 (2) S.T.R. 102 (Tribunal)]. The issue being common and the grounds in both the ROMs being common, they .....

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..... the relevant Sections and therefore, larger period was invokable. 3.The learned Counsel submits that mere quoting Sections is not sufficient but Revenue should bring out all the ingredients required for invoking larger period. It has to be shown that the appellants had intentionally evaded payment of duty in the matter. 4.The learned JDR in counter points out to Section 73A B of the Finance .....

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