2009 (6) TMI 439

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.... ORDER Ms. Jyoti Balasundaram, Vice President - The revenue is aggrieved by the order of the Commissioner (Appeals) who has held that demand for service tax raised against the respondents and confirmed against them by the Deputy Commissioner cannot be sustained as it is barred by limitation. None appeared for the respondent despite notice. 2. We have heard ld. JCDR and perused the records. T....

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.... 1,000 under section 77 for non-filing of return. Interest was directed to be paid by the assessee. The Commissioner (Appeals), however, concluded that the department had not issued show-cause notice within the time and therefore the demand is barred by limitation. Hence this appeal. 3. We find that the appeal can be disposed of following the decision of the Apex Court in CCE v. Gujarat Carbon ....