TaxTMI 
TaxTMI 
2001 (1) TMI 406
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.... S.K. Das, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - Arguing the application for waiver of pre-deposit of duty, Shri J.S. Agarwal, ld. Counsel submits that in the instant case, they have been denied the benefit of abatement for a period of seven days and more when their factory remained closed. He submits that the applicant had not only sent the intimation to th....
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....r should be taken according to Rule 96ZO(2). Ld. Counsel submits that the applicant has prepared a chart which is placed in the paper book and the chart would clearly show that the applicant has been denied abatement even when the notice of closure was for seven days or more. He further submits that the applicants have been denied the benefit. He draws our attention to the note incorporated at the....
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.... Ld. Counsel, therefore, submits that either the pre-deposit of duty may be waived and case listed for hearing or the papers may be sent back for complying with the requirement of Rule 96ZO(2)(a) for verification. 2. Shri S.K. Das, ld. DR opposes the request and submits that in the instant case the Office of the Deputy Commissioner was located away from Bhiwadi where the factory of the app....
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....nting the abatement, and therefore, submits that he has no objection, if the papers are sent back to the Deputy Commissioner concerned for re-examination. 3. We have heard the rival submissions. We note in the instant case that there is a note recorded at the foot of chart at page 15 of the paper book. In this note, it has been stated that both the days of receipt of the intimation regardi....