2002 (11) TMI 224

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....sident]. - Challenge in this appeal at the instance of the assessee is against the order passed by the Commissioner (Appeals) Jaipur dated 7-2-2001. The main contention raised by the appellant is that the Commissioner (Appeals) had not decided the appeal on merits and dismissed the same as not maintainable on the ground that the appellant had not filed any appeal against order dated 9-12-96 and 5-....

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....Rule would show that what was required by the assessee was only to get a dated acknowledgement of the declaration. Apart from the above the learned Counsel points out that the Revenue itself had not treated the communication dated 9-12-1996 as an appealable order as subsequently in respect of all the items covered by letter dated 9-12-96, separate show cause notice had been issued. In respect of s....