1996 (9) TMI 404

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....r the Respondent. [Order]. -  This is an appeal against the order of Collector (Appeals), Indore, dated 9-11-1993. 2. Learned representative of the appellants stated that the Collector has erroneously dismissed their appeal on the ground of non-compliance with Section 35F as they had in view of their rejection of the stay application, paid the amount in question by making an app....

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....Bench had desired that it may be got attested by the Supdt. concerned and they have since filed the copy duly attested by the Supdt. 4. It was also their submission that in view of this fact, there was no need on their part for depositing any further amount. Furthermore, since it is already a settled issue, the matter may not be remanded to the Collector but may be decided on the basis of ....

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....by Bhilai Steel Plant, Bhilai vide photocopy of the aforesaid communication enclosed by them along with the aforesaid Tribunal's order dated 30-11-1995/20-12-1995. 8. It is, therefore, their request that their appeal may be accepted and the amount already paid should be made available to them by reversal of the entry already made in view of the orders of the A.C. and the Collector. 9.&e....

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....as also seen the copies of such documents produced by the appellants and agrees that they clearly show endorsement of duty payment. Therefore, he has no objection to the request of the appellants being granted. 11. I have considered the above submissions. I observe that in view of the deposit already made in terms of the Collector's order, no further deposit was called for and the appeal c....