2005 (10) TMI 487

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...., for the Appellant. Shri Ajay Saxena, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  At the outset, we note that the adjudicating authority has dropped he demand raised against the appellant on the ground that the demand is barred by limitation. Therefore, the assessee would not be expected to appeal against such an order. However, the adverse finding o....