TMI Blog2018 (1) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... hout appreciating the relevance of that decision to the facts of the case in hand. Decided in favor of Revenue. - TAXC No. 41 of 2017 - - - Dated:- 13-9-2017 - Thottathil B. Radhakrishnan, CJ. and Sharad Kumar Gupta, J. Shri Vinay Pandey, Advocate, for the Appellant. Shri Sharad Mishra, Advocate, for the Respondent. ORDER [Order per : Thottathil B. Radhakrishnan, CJ. (Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand raised in the second SCN dated 19-4-2011 does not survive even the de novo proceedings beyond the normal time limit under Section 73 of the F.A. 1994. 2. On the basis of the submission by the learned counsel on behalf of the Revenue the following substantial question of law is formulated : Did the Tribunal act in accordance with law in applying the ratio of the judgment in Nizam Suga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been considered on the facts of a given case. Even if the ratio of Nizam s Sugar case (supra) is to be applied, the authority concerned has to be satisfied that the facts of the instant case stand covered on issues of law relatable to the ratio of the precedent handed down in Nizam s case. This obviously means that the findings rendered in paragraph 7 of the impugned order, as quoted above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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