2010 (4) TMI 815

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..... S/Shri Jigar Shah for B.L. Narashiman, Advocate, for the Respondent. [Order per : H.N. Devani, J. (Oral)]. - On 10th March 2010, this Court had passed orders in the following terms in both these appeals : "[1] Though appellant-revenue has proposed as many as four questions in this tax appeal stated to be substantial questions of law, a plain reading of the impugned order of Cust....

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....e for final disposal returnable on 7th April, 2010." 2. In response to the notice, Mr. Jigar Shah, learned advocate appears on behalf of the respondent. 3. Since both the appeals arise out of common order made by the Tribunal, they were heard together and are disposed of by this common judgment. 4. Heard the learned advocates for the respective parties. 5. The learn....

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....er recorded the submissions of the learned SDR on the merits of the case. In paragraph 4 the Tribunal has recorded that it is not necessary to go into the merits of the case and after recording certain facts has dismissed the appeals on the ground that the show cause notice should have been issued within the normal period of limitation, and that, extended period of limitation could not have been i....