2000 (4) TMI 621

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.... Shri B.K. Choubey, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - When these applications were heard, it appeared that the appeals themselves could be disposed of at this stage itself on a short point of law. Both sides agreeing, this was done by granting waiver of predeposit of duty of Rs. 45,91,880/- and penalty of Rs. 8,55,000/-. 2. These five appeals arise ou....

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....the jurisdictional officers pointing out this fact. He also referred to Commissioner's findings (Order-in-Appeal No. 1375 to 1376/99 (455 to 456-Raj) dated 10-9-1999, where it has been mentioned that the order despatched has been received back undelivered with the postal remarks "As authority person's is not available". He further submits that even in the event of non-compliance with the interim o....

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....f the relevant order No. 100/98, dated 14-9-1998 but was able to place on record Misc. Order No. 2/99/A/98-A, dated 4-1-1999 (A. No. E/590/98-A & E/592/98-A) wherein a reference had been made to this order of the Board and pre-deposit had been waived for the same appellants. 4. We have heard Shri Choubey, DR who submits that the assessees did not co-operate with the department. 5. ....