2019 (1) TMI 974

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....r. G.R. Singh, DR Present for the Respondent: Mr. JM Sharma, Consultant & Ms. Pooja Agarwal, CA ORDER PER: RACHNA GUPTA This matter has been taken up in furtherance of the Order of Hon'ble High Court Madhya Pradesh dated 29.10.2018. The adjudication in this case began with a SCN of 20.04.2010. The proposed demand therein was confirmed however the penalty proposed therein was set aside ....

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....ces as detailed and the order dated 12.12.2017 that the Miscellaneous Application of the respondent assessee was dismissed and the Appeal of Revenue was listed for final hearing on 12.01.2018. 3. This Tribunal vide the Order dated 02.07.2018 has allowed the impugned Appeal of the Revenue vide the Final Order No. 52378/2018 dated 02.07.2018 holding : "6. From the record of the case, we find t....

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.... of Madhya Pradesh despite that the said Order is acknowledged to be very much in the knowledge of the respondent-assessee. The directions of Hon'ble High Court in order dated 29.10.2018 as quoted below has been passed in the absence of any knowledge of the disposal of the main Appeal vide Order dated 02.07.2018 as such: "After going through the order sheet and the proceedings recorded by the T....

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....The circumstances as narrated above since were not brought to the notice of the Hon'ble High Court of Madhya Pradesh that the Ld. Counsel for the respondent assesses has requested time to seek clarification from the Hon'ble High Court itself. In the interest of justice and in view of the observations of Hon'ble High Court of Madhya Pradesh, time as requested is hereby given. 6. Since before thi....