2015 (6) TMI 1017

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....er by means of this petition has prayed for setting aside the demand notice dated February 6, 2014 issued to him and also the subsequent order of the Department. 2. In view of the decision that we propose to take we are not going into the detailed facts of the case. It would, however, be necessary to state that admittedly the petitioner is a dealer. He sells furniture and at the relevant time was....

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....a penalty of 150 per cent. with interest, raised a total demand of Rs. 18,19,353. 4. The petitioner filed a revision petition which was not even taken up for more than a year. Thereafter notices were issued to the petitioner to appear in person but he did not appear and finally when he did appear he stated that he had filed the present petition. 5. We are clearly of the view that when a revision....