1996 (5) TMI 183

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....Siodia, Advocate, for the Respondents. [Order per : P.K. Desai, Member (J)]. - This appeal from the revenue is against the captioned order in appeal, holding that the part of the demand is time barred. 2. 11 show cause notices were issued against the respondents claiming total amount of Rs. 18,34,441.75 for the period between 15-6-1981 to 31-6-1984. All the demands were confirmed by the A....

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....its that the ld. Collector (Appeals) has rejected those letters as not forming part of the show cause notices by making observation, amongest others, that these letters were not in the conformity with the statutory requirement of issue of notices in as much as the amounts were not quantified. 4. After hearing Shri Siodia, the ld.Advocate, it appears that the show cause notice issued on 1-2-1982....