2001 (5) TMI 271

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.... S/Shri Chandrasekharan, Sr. Advocate and M.H. Patil, Advocate, for the Respondent. [Order per : Justice K. Sreedharan, President]. - This appeal, at the instance of the Revenue is against the order of the adjudicating authority dated 10-4-1992. That order happened to be passed pursuant to a show cause notice dated 15-9-1989 in relation to the transaction covering the period 1-9-1985 to 28-....

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....ue. 2. This appeal was file don 24-1-1995. The appeal was pursuant to the order of review passed by the Board on 15-11-1994. When this appeal came up for final hearing Learned Counsel representing the respondents raised an objection regarding the maintainability of the appeal. According to the Counsel the order of the adjudicating authority dated 10-4-1992 should have been reviewed by the ....

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....judgement is the one relevant for our purpose. It reads as follows : "12. The High Court's order dated 20th June, 1984 required the Revenue not to communicate to the assessee the said assessment order. It imposed no restriction on the activities of the Revenue. That this is so is borne out by the terms of the subsequent order of the High Court dated 18th July, 1991 in which the Revenue was dire....

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....year from 10-4-1992. While disposing of the writ petition 67/84 the High Court gave an option to file appeal against the order passed by the adjudicating authority within two months from the date of the judgment namely 21st July, 1994. The High Court thus gave right to the Revenue to challenge the order passed by the adjudicating authority within two months from 21-7-1994. The Revenue did not get ....