2004 (3) TMI 462

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....t. None, for the Respondent. [Order per : Justice K.K. Usha, President]. -  This is an appeal at the instance of the Revenue challenging the order passed by the Commissioner (Appeals) dated 14-7-2003. The Commissioner after hearing both sides and examining the records came to the conclusion that the demand is barred by limitation. The relevant portion of the order of the Commissioner....

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....f the case were very much in the knowledge of the Department during Dec' 96. Moreover, the audit objection was raised by the audit party while doing the audit from 20-8-99 to 1-8-99 and the facts again came to the knowledge of the audit party on 20-8-99 but the show cause notice was issued on 4-4-2001 and hence the demand is time-barred as the same has been issued after a period of one year from t....

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....l only on the grounds of time-bar and do not go further into the merits of the case". 2. It is necessary to examine the ground of appeal in this case. We, therefore, reproduce the same as follows : "that the appellate authority has erred in allowing the appeal of the party only on time-bar without going into the facts of the case. Hon'ble Supreme Court in the case of M/s. Madras Petro C....