2013 (1) TMI 170

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....p;   Per : Mr. M.V. Ravindran;   When this stay petition was called out, we find that the issue involved in this case lies in a narrow compass, hence we allow the application for the waiver of the pre-deposit of the amounts involved and take up the appeal for disposal.   2. Ld. counsel brings to our notice that the show cause notice dated 05.09.08 and 03.012.08 was not s....

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....erate with the lower authorities when the matter is taken up for disposal.   3. After hearing the ld. A.R. (Commissioner), we find that the adjudicating authority in his order in original has mentioned that lower authorities tried their level best to find out the actual address of the appellant. On perusal of the letter dated 27.05.05 written by the chartered accountant of the appellant, i....