2000 (3) TMI 422

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...., for the Respondents. [Order]. - On hearing Shri M.H. Patil, advocate for the applicants, it appeared that on a short point of law the main appeal itself could be taken up for disposal. This was done after granting waiver of pre-deposit of Rs. 2,08,478/- confirmed as duty and Rs. 7,000/- imposed as penalty. 2. The Assistant Commissioner vide his order dated 28-11-1997 disposed of tw....

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....and confirmed demand. The assessees then filed an appeal and also made an application for stay of waiver of the pre-deposit. The Commissioner (Appeals) in his order dated 3-2-1999 observed that the facts were free from doubt and directed 50% of the disputed amount to be deposited. The assessees then filed a subsequent application dated 25-2-1999. In this submission they had stated that in identica....

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....es that the documents required by the department in the first named show cause notice were supplied on 22-9-1995 which were not taken cognizance of by the Assistant Commissioner. I also find that the Assistant Commissioner did not pay any heed to the citations made before him as regards the defects pointed out in the second named show cause notice. Even then the learned Commissioner in his said or....