2017 (4) TMI 378

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.... Shri H.M. Dixit, AC (AR), for the Appellant. None, for the Respondent. ORDER This appeal is directed against Order-in-Appeal No. SVS/175/ NGP-I/2006, dated 30-6-2006 of the Revenue. The respondent has also filed a cross objection. Since the appeal and the cross objection are against the same impugned order, they are being taken up together for disposal by a common order. 2. Non....

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....HPCL and BPCL for the period 1999-2000 to 2000-2001, by issuing fresh show cause notice. This order of the adjudicating authority dated 25-1-2006 was taken in appeal before the first appellate authority on the ground that the Assistant Commissioner/Deputy Commissioner is not competent to reopen his own final assessment by a show cause notice. The first appellate authority considering the issue on ....

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.... instant case; that the doctrine of sub-silentio is applicable hence the adjudicating authority's order of re-opening the final assessment is correct. 4. On considering of the submission made by ld. Departmental Representative and the cross objection filed by the respondent-assessee, I find that the Revenue's appeal is misdirected against the impugned order. The factual matrix that the ass....