2007 (8) TMI 207

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....tant Shri A.K. Bhattacharjee appearing for the appellant at the very outset brought to the notice that the whole proceeding was void ab initio for the reason that there was no notice at all issued for the purpose of initiating proceeding. He made reference to page No. 38 of the paper book which was the copy of the show cause notice unsigned. According to him, such a notice was served on the date o....

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....he show cause notice which was also non-est. Therefore, both the authorities below committed grave error of law for which the orders may be quashed. Therefore, on the point of law as well as on limitation under Section 11A, the proceeding which was ab-initio void is unsustainable. 2. The ld. JDR appearing for the Revenue supported the orders of the authorities below. 3. On full length of hea....