TMI Blog2008 (9) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... s partly accepted in the case of partners - held that in the absence of any challenge by Revenue to the order passed in favour of Bata India Ltd. & the partners, the appeal against the Firm could not be proceeded with – moreover larger period is also not invokable - 1140 OF 2003 - - - Dated:- 25-9-2008 - ORDER We agree with the finding recorded by the Tribunal that the Revenue was not right i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notices. The demand was raised against the Firm and the partners and the Bata India Limited to whom the shoes were being supplied. The penalty was also levied. Two sets of appeals were filed before the Tribunal, one by the Firm and the partners-the respondent herein, and the second by the Bata India Ltd. The appeal filed by the Bata India Ltd. was accepted. The composite appeal filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the Firm could not be proceeded with. We agree with the view taken by the Tribunal. As the Revenue had accepted the decision in the case of Bata India Ltd. arising from the same order of the authority in original and there being no change on facts the appeal against the respondent could not be proceeded with. We are also in agreement with the view taken by the Tribunal that Revenue was no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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