TaxTMI 
TaxTMI 
2008 (2) TMI 803
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....plication for restoration of appeal is filed by the Revenue against the order Nos. A/570 & 57 1/WZB/Ah'bad/07, dated 14-3-2007 [2008 (231) E.L.T. 157 (Tribunal)]. 2. The main contention of the revenue and the learned SDR is that the Tribunal vide order dated 14-3-2007 held as under : "From the above reproduced findings of the Commissioner (Appeals) it is very clear that there is nothing on ....
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.... record that the Bench came to the conclusion that on the date i.e. 14-3-2007 there was nothing on record to show that show cause notice has been issued against the supplier. In the absence of any record before the Bench on that date, the conclusion reached by the Bench in that order dated 14-3-2007 is correct. Even on merits, it is seen that supplier of the inputs was issued the show cause notice....
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....Tribunal vide order No. A/1271/WZB/2005/C-II/EB, dated 5-10-2005 came to the following conclusion : "4. When the matter was called none appeared for the appellants. Heard the ld. DR. We find that in this case the amounts have been paid in February 03 by the appellants themselves and they have informed the officers on 21-3-03 and the show cause notice has been issued only on 14-6-04. The dema....