2000 (7) TMI 685

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....hri M.K. Kannan, DR, for the Respondent. [Order per : V.K. Agrawal, Member (J)]. - Today the matter is posted for hearing the Stay application filed by M/s. Plant Protection Products Private Limited. For the reasons recorded below, we grant the stay and take up the appeal for disposal with the consent of both the sides. 2. Shri K.R. Natarajan, ld. Advocate, submitted that their asses....

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....mining the liability. Shri Natarajan further submitted that the Commissioner had not issued a certificate of finalisation of the dues and as such, their appeal could not have been considered deemed to have been withdrawn and he requestes that the matter be remanded to the Commissioner (Appeals) for hearing the appeal on merits. 3. Opposing the prayer Shri M. Kunhi Kannan, ld. JDR, submitte....