2015 (9) TMI 1084

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Adhyaru, Sr. Adv., Mr. P.K. Mullick, Adv., Mrs. Rashmi Malhotra, Adv., Mr. B. Krishna Prasad, Adv., Mr. Arijit Prasad, Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M.P. Devanath, Adv., Mr. Vivek Sharma, Adv., Ms. L. Charanaya, Adv., Mr. R. Ramchandran, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. ORDER The issue that has been raised in th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... would have remitted the case back to the Tribunal for fresh adjudication. However, learned counsel for the respondent has drawn our attention to the order passed by the Commissioner whereby the appeal of the respondent was accepted not only on merits but also on limitation, holding that the show-cause notice was time barred. This aspect is discussed by the Commissioner in the following manne....