2009 (6) TMI 400

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....or the Appellant. Shri S.K. Bhaskar, DR, for the Respondent. [Order]. - Heard both sides and perused the records. 2. The main contention of the ld. Chartered Accountant in this case is that the Assistant Commissioner dropped the proceedings in respect of demand of tax of Rs. 2,25,683/- on the ground that the said amount already covered by the total demand in another show cause notice date....

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....ch the amount of demand of Rs. 2,25,683/- is included. It is the contention of the ld. DR that the Joint Commissioner vide Adjudication Order dated 30-11-2005 confirmed the demand of tax, which was set aside by the Commissioner (Appeals). In this context, ld. Counsel submits that the Revenue filed appeal before the Tribunal against the order of the Commissioner (Appeals). The Tribunal vide Final O....