2009 (1) TMI 558

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.... Shri B.L. Narasimhan, Advocate, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  Revenue's appeal is against the appellate order passed by ld. Commissioner holding that the adjudication was beyond limitation. For issuance of proper show cause notice and that is not suffering from legal infirmity, proceeding was within limitation. Ld. DR submits that when the appellant pr....

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....182) E.L.T. 12 and submits that to say any clearance made under provisional assessment there should be an order to that effect. Revenue drew attention to page 56 of the appeal record to prove their stand that there was provisional assessment. But that was repelled by appellant submitting that the same was passed on 15-12-95, whereas the present proceeding relates to April 1995 to December 1995. Th....