2000 (3) TMI 234

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri Deepak Kumar, SDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - On hearing Shri R.C. Sethi, ld. Consultant for the applicants and Shri Deepak Kumar for the Revenue, it appeared that at this stage itself the main appeal could be taken up for disposal, both sides agreeing this was done after granting waiver of pre-deposit of Rs. 29,27,903/-. 2. The ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rima facie the balance of convenience was in favour of the department. He directed the appellants to deposit the entire duty as a pre-condition to hearing of their appeal. This order was dated 3-8-1999. The assessees then filed a modification application on 17-8-1999. The Commissioner however, passed the impugned order on 6-9-1999 dismissing the appeal for failure to comply with the earlier direct....