2008 (1) TMI 321

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....B. Amin i/b M/s. B. Amin and Co., for the Respondent. [Order] - P. C. : The Commissioner (Appeals) held in favour of the respondents on merits and on issue of limitation observed as under : ". ..Suppression of misstatement with intent to evade payment of duty has not been spelt in the show cause notice……" 2. Thereafter the Commissioner proceeded to answer the contentions in the following wo....

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....sence of challenge to the said findings. The appeal was accordingly dismissed. 4. The appellants are before this court against the said order. The questions of law are as set out in Para 4 of the Appeal memo. 5. On behalf of the appellants, the learned counsel relied on Rule 10 to contend that they should have been given an opportunity to have raised the said grounds. We asked the learned counse....

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....ven. 6. In the instant case, as we have noted earlier, there is clear finding of fact recorded by the Commissioner (Appeals), that action of the respondents was bona fide. This was known to the appellants herein. They chose not to raise the ground challenging that finding. Apart from that no ground was raised in the appeal memo. There is also no averment in the appeal memo before us that they ha....