2009 (10) TMI 778

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....ant. Shri V. Balasubramanian, Advocate, for the Respondent. ORDER Heard both sides. In this case the assessment was finalized and thereafter a show cause notice was issued demanding duty on account of short levy. The lower appellate authority has held that after finalizing the assessment, the original authority had no jurisdiction to issue a show cause notice as he had become functus officio an....

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....he Hon'ble Supreme Court. 3. Shri V. Balasubramanian, Ld. Advocate appearing for the respondents states that the cross objection has been filed by the respondents as the lower appellate authority has not dealt with the merits of the case. 4. After hearing both sides and perusal of the case records including the cited decision, we find that the order of the lower appellate authority is not sustai....