2010 (7) TMI 859

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....r the Respondent. ORDER COD application : This application is for condonation of 8 days' delay in filing the appeal. Learned Counsel submits that the appellants were under bona fide belief that the main appellants i.e. M/s. Bansiwala Iron & Steel Rolling Mills shall take care of the appeal of the partner. When such a conception was negated by the Registry, appropriate appeal was filed and this h....

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....f Revenue shall not get legal recognition for the well settled position of principles of natural justice as contended by learned Counsel for Assessee. Since adjudication is challenged on the issue of legal infirmity, it is in the interest of both sides to prove identity of the adjudicating authority and to show whether Investigation officer and adjudicating officer was one and the same. This point....