TaxTMI 
TaxTMI 
1999 (8) TMI 512
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....r : S.L. Peeran, Member (J)]. - In this case, the Commissioner (Appeals) had dismissed the appeal of the appellants solely on the ground that they did not comply with the interim order passed by him under Section 35F of the Act directing them to pre-deposit , Rs.15 lakhs out of total amount of Rs. 35, 01,786.24 and also penalty of Rs. 1 lakh imposed. 2.  The issue before the authoriti....
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....t, it meant that those bodies which are falling under 8706 would come under 8707 and those bodies which are falling under 8702 to 8705 would continue to fall under Chapter Heading 870w (sic). 3.  It is contended that the chassis in the present case are not under 8706 but under 8702. Hence bodies built on such chassis would continue to remain to fall under Chapter Heading 8702 and hence the j....
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....d's circular noted above which has binding effect. He further submits that they have already pre-deposited Rs. 1 lac , and now that the Board's circular applies to the facts of this case, therefore, waiver of the pre-deposit is required to be granted and matter remitted to the Commissioner to consider the matter on merits. He submits that in an identical situation , the Tribunal had waived the pre....