2007 (7) TMI 568

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.... Shri J.N. Bhagat, Consultant, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The revenue being aggrieved with the order passed by the Commissioner (Appeals), has filed the present appeal. We have heard Shri Samir Chitkara, learned SDR for the revenue and Shri J.N. Bhagat, learned Consultant for the respondent. 2. The dispute in the present appeal pertains to the benefit....

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....es are required to be taken into consideration. The demand was confirmed by the original adjudicating authority. 3. On appeal, the Commissioner (Appeals) set aside the demand on the ground of limitation by observing as under : "It is seen that the appellant have applied for new registration on dated 19-11-96. Along with application of registration the appellant had filed undertaking dated 1....