2007 (9) TMI 580

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....order, records have been produced today by the learned counsel for the Revenue. On a perusal of the records, we find that the Tribunal admittedly has not issued any notice to the assessee prior to making an enhancement in the impugned order passed by it on March 16, 2007. The order of the Tribunal, reveals that no notice was issued relating to appeal of the previous order which is indicated at pa....

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....by the learned STO under section 12(4) of the OST Act and confirmed by the learned ACST in appeal but it should have been calculated to Rs. 28,63,509. In the result the present appeal filed by the appellant fails and the appeal order as well as the assessment order is enhanced by Rs. 2,56,461 detailed above on account of computation mistake. The learned STO is directed to issue demand notice for t....

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.... in [1994] 92 STC 28. In that judgment also, the learned judges were pleased to set aside the enhancement on the ground that no opportunity for showing cause against the proposed action for enhancement was given to the petitioner by the Tribunal. Following the ratio in the said judgment, we set aside the order of the Tribunal dated March 16, 2007 passed in S.A. No. 256 of 2002-03. We directed the ....