2013 (10) TMI 1272

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....Shri Govind Dixit, AR For the Respondents : 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 mis....

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....objection, we called for the original record 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 signat....