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2000 (6) TMI 104
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....ssibility of the appeal, it appeared that the issue being short, the appeal itself could be disposed of. After hearing both the sides, this was done. 2. The appellants received inputs on 20-8-1997 but filed the declaration on 3-9-1997 in their regard. They did not file any application for condonation for the delay. The credit was reversed and penalty was imposed. The Commissioner (Appeals) having....
TaxTMI
TaxTMI