2010 (1) TMI 448

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..../CO/373/2004-SM ShriI. Baig, SDR, for the Appellant. Shri Hemant Bajaj, Advocate, for the Respondent. [Order]. - Learned Advocate for the respondent makes preliminary submissions which have bearing on the jurisdiction as to whether the appeal should be heard by the Single Member Bench or by the Division Bench and therefore, the same are being dealt with. 2. The matter was first conside....

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....ter appears to have been examined by the registry and permission taken to list the matter before Single Member Bench. Accordingly, the matter came up before me today. 4. Learned advocate for the respondent draws my attention to the details of the appeal memoranda in column 08 of EA-3 form field by the Department and submits that penalty under challenge relating to the respondent itself is Rs. 1....

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....nch and vice versa have come to notice. Such instances could be avoided or minimised provided the following steps are taken : (a)  Appeal memoranda lilke EA-3, CA-3 are properly filled by the appellant indicating the correct issues involved and the amounts involved (in the present case the amounts involved have been indicated correctly in various columns). (b)  Registry should at t....