TaxTMI 
TaxTMI 
2001 (7) TMI 255
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....referred by the appellants against the impugned order dated 24-1-2001 passed by the Commissioner as Adjudicating Authority vide which he has disallowed their abatement claim for the period in dispute as detailed therein. 2. The facts giving rise to the appeal may briefly be stated as under :- The appellants are engaged in the manufacture of non-alloy steel ingots/billets. They had been dischargi....
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....uch no proceedings could be taken on its basis. On merits also, they denied the allegations made in the show cause notice for disallowing abatement claim. They denied having not fulfilled the requisite conditions as required under the rules for claiming abatement. They also in the reply requested for supply of a Board Circular dated 26-2-98 which was relied upon in the show cause notice by the Dep....
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.... but has maintained that the show cause notice must have been signed by Competent Authority and as such, the impugned order is perfectly valid. 5. We have heard both sides and gone through the record. 6. The copy of the show cause notice placed on record apparently reveals that it did not bear the signature of the Assistant Commissioner who allegedly issued the same. The appellants took a specif....
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....ugned order. The learned Counsel has referred to the ratio of law laid down by Madhya Pradesh High Court, Indore Bench in the case of Umashankar Mishra v. Commissioner of Income-Tax, Madhya Pradesh-I - [1982 ITR, Volume 136 Page 330] where the notice issued by the ITO was unsigned when it was issued to the assessee who then challenged the legality of that notice. The Hon'ble High Court after refer....