TaxTMI 
TaxTMI 
TaxTMI 
1999 (9) TMI 476
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.... [Order per : S.L. Peeran, Member (J)]. - This stay application and appeal arise, from order-in-appeal No. 151/99 dated 5-5-1999 passed by the Collector (Appeals) dismissing the appeal of the appellants under Section 35F of the CE Act, 1944 solely on the ground that the appellants have not complied with the interim order passed by him dated 20-4-1999 rejecting their prayer for waiver of pre-dep....
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....ading 2107.00. The case made out is that the appellants were issuing different invoice price in the excise document and for the price in the commercial document and there was suppression in the matter. It was argued that there was no suppression of fact as alleged by the department with regard to the different invoices. He submits that the appellants had disclosed all the information to the depart....
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.... them and he has passed the final order of dismissal. The learned Counsel takes us through the documents in support of his plea that there was no suppression of fact in the matter. 3. The learned DR submits that a detailed order was passed by the Additional Collector wherein he has noted that the appellants had deliberately lowered the price in the excise document and the real commercial val....
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....in wrote a letter dated 23-11-1995 which was replied on 1-1-1996. Thereafter the department has approved the RT 12 return and remained silent till the issue of the show cause notice dated 6-8-1998. We find the Additional Collector has not considered these documents to arrive at the findings that there was suppression. The Collector (Appeals) also has passed the interim order without hearing the ap....