2011 (7) TMI 360

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....ANJAN SATAPATHY, Technical Member Appearance : S/Shri Muthuvenkatraman, R.Raghavan, Advocates and R.Parthasarathy, Consultant For the Appellant S/Shri V.V.Hariharan, JCDR T.H.Rao, SDR, A.B.Niranjan Babu, SDR & Ms.Indira Sisupal, JDR For the Respondent/s Per Jyoti Balasundaram For reasons recorded below, we waived requirement of predeposit and proceeded to take up the appeals themsel....

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....lso noting that the period involved in the case of M/s.Wheels India Ltd. is entirely beyond 1.4.2008, we set aside the impugned orders and remit these cases for fresh decision in the light of the Karnataka High Court's judgment cited supra to the adjudicating authority who shall pass fresh orders after extending a reasonable opportunity to the assessees of being heard in their defence. These appea....