1999 (7) TMI 140

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....tnam Singh, SDR, for the Respondent. [Order per : P.C. Jain, Vice President]. - Learned Advocate Shri J.S. Agarwal prays for waiver of pre-deposit and stay of recovery of demand of Rs. 30,96,775/- adjudged by adjudicating authority, namely concerned Commissioner. Learned Advocate Shri J.S. Agarwal submits that this demand of duty has been raised ignoring the applicant/appellant's contention ....

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....e. Instead of issuing the demand notices, the right approach was to get the matter of abatement decided due to closure of unit." Learned Advocate submits that the Collector has not dealt with this plea of the appellants at all. The only finding made by the Commissioner for confirming the aforesaid amount of duty is that the assessee's claims for abatement provided under Section 3A of the Centra....

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....ement should ultimately be allowed by the Commissioner on the basis of such information to the lower revenue authorities and the show cause notice should not have been issued at all. In any case while the matter was being adjudicated by the Commissioner, he should have taken into account such informations given by the appellants which are on record with the concerned Asstt. Commissioner of Central....

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.... the furnaces on or before the due date with certain particulars is required to be given by a manufacturer. Claim of the appellant herein is that they have complied with the liability. If the Commissioner felt that the appellant had not complied with the aforesaid laibility, his finding should have been clear to that effect which is not so. We are therefore of the opinion that the matter is fit fo....