2013 (10) TMI 1272
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....ondents : Shri J K Mittal, Adv. With Shri Jeelu Gupta, CA PER : G Raghuram The appeal is preferred by Revenue against the adjudication order dated 31.12.2012, with a delay of 6 days. The respondent/assessee raised a preliminary objection to maintainability of the appeal by filing Misc. Application No.59967/2013. According to the assessee the appeal is misconceived since there is no application o....
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....d pertaining to the decision recorded by the Committee of Chief Commissioner. The record has been placed before us for consideration. The record discloses that an elaborate note culminating in a recommendation for review was prepared by sub-ordinate officers of the Chief Commissioner, Delhi Zone and the Chief Commissioner, Delhi merely appended his signature without indicating even formal acceptan....