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    <title>2004 (2) TMI 480 - CESTAT, NEW DELHI</title>
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    <description>A demand founded on rejection of a remission of duty application was sustained because the rejection order had been conveyed to the assessee and was never challenged. The appellate record showed that the demand was consequential to that unassailed rejection, so the later challenge to the demand alone could not unsettle the underlying basis. The appeal was rejected as lacking merit, and the consequential demand remained undisturbed.</description>
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      <description>A demand founded on rejection of a remission of duty application was sustained because the rejection order had been conveyed to the assessee and was never challenged. The appellate record showed that the demand was consequential to that unassailed rejection, so the later challenge to the demand alone could not unsettle the underlying basis. The appeal was rejected as lacking merit, and the consequential demand remained undisturbed.</description>
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