2010 (3) TMI 720

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....sp;M/s. Joy Legal, Advocates, for the Appellant. Shri Javed Ansari, Ld. Counsel and M/s. L.S. Shetty & Associates, Advocates, for the Respondent. [Order].  - The appellants have filed this Appeal by challenging the Demand Notice dated 6-6-2008 for Rs. 5,64,293/- for the period from 1/2006 to 9/2006 on the grounds set out in the Memo of Appeal. 2. The ld. Counsel for the appel....

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.... the appeal is to be allowed and the Demand Notice is to be set aside. 3. Shri Javed Ansari, ld. Counsel for the respondent refuted the contention of the appellants. He has submitted that a show cause notice dated 6-12-2006 was issued to the appellants for giving a personal hearing on 28-12-2006 at 11:00 A.M. but the appellants did not avail the same. To this, the ld. Counsel for the appel....

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.... and the judgment was passed on this score but the instant case is distinguishable and, therefore, the judgment of that case will not be applicable and it cannot be called a covered case. The appeal being devoid of merit deserves dismissal. 4. The Ld. Counsel for the appellants brought to our notice the Demand Notice, wherein there is an indication that the figures are taken from the Accou....