2001 (10) TMI 477

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....for the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - On hearing both sides on the stay application, we find that the issue being short the appeal itself could be taken up for disposal. This was so done by granting waiver of pre-deposit of Rs. 1,24,388/- and penalty of Rs. 30,000/-. 2. The appellant had availed of benefit of Notif....

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.... 3. There could be no dispute to the observation of the Commissioner that the production of a certificate from the Director of the State Government which was a substantial requirement. The situation, however, in which the assessee was placed should have appealed to the Commissioner. It should have been prudent for the Commissioner to have allowed the assessee some time to make efforts to p....