2008 (7) TMI 642

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.... Consultant, for the Respondent. [Order]. - This appeal stands posted to 21-7-2008. Owing to unscheduled sitting of Single Member, the appeal is taken up at the request of both the parties. 2. It is an appeal by the Revenue. In the impugned order, the Commissioner (Appeals) held that the Show Cause Notice basic to the proceedings before the original authority was barred by limitation....

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....ty in Writ Petition No. 8073 of 85 and W.P.No. 3003 of 1987. The learned Commissioner (Appeals) held that the Show Cause Notice dated 18-2-88 had been issued beyond the normal period of six months with reference to the date of filing of RT-12 return. The Hon'ble High Court had stayed the operation of the Act imposing the impugned cess and not the issue of Show Cause Notice. 3. The learned ....

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....d raised by the Revenue is that the period of stay of operation of the Act as ordered by the Hon'ble High Court in the writ petitions had to be considered as stay envisaged in the Explanation to Section 11A. 4. I have considered the rival submissions. Explanation to Section 11A as it stood at the relevant time reads as follows : - " Where the service of the notice is stayed by an order ....