2000 (8) TMI 573

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....the Appellant. Shri B.K. Choubey, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  When the stay application was argued by Shri Parakh, Advocate for the applicants, it appeared that the issue being limited, the main appeal itself could be taken up for disposal. This was done by granting waiver of pre-deposit of Rs. 7,000/- confirmed as duty and Rs. 1500/- imposed a....

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....to refund. The Commissioner (Appeals) without going into the merits, passed a routine formal order directing pre-deposit of 50% of the disputed amounts. Two applications praying for reconsideration were not heeded by the ld. Commissioner. The Commissioner without referring to these two applications and without giving any hearing to the appellants, dismissed the appeal for non-compliance of provisi....

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....done was to file a claim for refund of the duty paid in excess on wrong calculation of the assessable value. In that case, if the Asstt. Commissioner were to accept their case under Section 11B, he could direct adjustment of the sums outstanding before paying the remainder of the refund claim. But where the assessee did not even file the refund claim the Asstt. Commissioner could not adopt the log....