2004 (6) TMI 532

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....for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  The ROM has been filed by the Revenue against Final Order No. 970/03, dated 24-7-2003. The Tribunal noted that the Order of the Commissioner was dated 29-10-97 and the Member of the Board had reviewed and signed the same on 7-12-98 and hence found that the review had been passed after one year of the Commissioner's Order a....

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.... communication. 3. Ld. Counsel distinguishes the judgment and submits that even in terms of this citation the review date is important as noted therein and hence submits that it is not applicable to the facts of the case. 4. On a careful consideration we notice that the SDR's submission that the note sheet date should be taken for consideration has been rejected by the Bench. The Bench....