2019 (2) TMI 1625

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....na Gupta, J. Present for the Appellant : Mr.R.Santhanam, Advocate Present for the Respondent: Mr.K.Poddar, D.R. And Mr. S.Nunthuk, D.R. Rachna Gupta Present order disposes of an application for recalling of Final Order No. A/52153-52155 dated 05.06.2018 and for hearing the appeal on merits. It is submitted by the applicant that the assessee raised a preliminary objection on the ground ....

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....o be dismissed. 3. After hearing both the parties and perusing the order under challenge, it is observed that the impugned adjudication began with a show cause notice dated 24.04.2007, which was served upon 13 persons with M/s. Pioneer Soap & Chemicals being the main Noticee and appellant herein also as one among them. The said show cause notice was issued on the basis of observation of the Dep....

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.... argument is no where mentioned as the preliminary objection. There is no Misc. application on the record praying for treating the said submission on merits as preliminary. 5. Further perusal of record shows that before the Settlement Commission, the main co-noticee made an appropriate declaration with respect to its liability. The Commission after accepting the said declaration passed the orde....