TaxTMI 
TaxTMI 
2007 (1) TMI 55
X X X X Extracts X X X X
X X X X Extracts X X X X
....Geology. There is a delay of 44 days in filing the appeal. A detailed affidavit has been filed by Dy. Director, Y B Anand supporting the condonation application. It is submitted that the Department had taken all steps within time to seek permission to file an appeal by the superior Officer namely the Deputy Director of Mines and Geology. Files had to move through various sections and it was found ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y application and appeal is heard as the issue lies in short compass and the matter is taken up for final hearing. The learned Government advocate appearing for the appellant points out that the impugned order has been passed ex-parte without granting an opportunity of hearing to the appellants. Considering the activities of Department of Mines and Geology coming within the category of 'Scientific....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Board's circular cited by the Commissioner in the impugned order is also not in Revenue's favour. He submits that the order passed is without jurisdiction and not as per law. 6. The learned JDR submits that all these pleas were not raised by the appellants and they have not filed their reply to the show cause notice despite several opportunities granted to them. 7. On a careful consideration,....