2007 (4) TMI 497

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.... Venkatachalam, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This appeal filed by the Revenue is against dropping of a part of the demand of duty raised in the relevant show-cause notice, by the Commissioner. The show cause notice had demanded duty of over Rs. 43.00 lakhs from the respondents. Learned Commissioner confirmed demand only to the extent of Rs. 12,....

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....o Section 92 of the Finance (No. 2) Act, 1998, which (along with the proviso) is reproduced below :- "92. No appellate authority shall proceed to decide any issue relating to the disputed chargeable expenditure, disputed chargeable interest, disputed income, disputed wealth, disputed value of gift or tax arrear specified in the declaration and in respect of which an order had been made und....