2001 (1) TMI 759

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....ma, JDR, for the Respondent. [Order]. -  After examining the records and hearing both sides, I admit this appeal to the file of the Tribunal, and, having regard to the facts and circumstances of this case, I allow the appellants' application for waiver of pre-deposit of duty and penalty amounts for the purpose of Section 35F of the Central Excise Act, and proceed to dispose of the appea....

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....y the defect noted by that authority, submits ld. Counsel. 3. Ld. JDR Shri V.K. Verma reiterates the findings contained in the impugned order. 4. Rule 213 (2) of the Central Excise Rules, 1944 required that the grounds of appeal and the form of verification in Form No. EA-I, for the purpose of any appeal under Section 35(1) of the Central Excise Act, 1944 to be preferred to the Com....

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....ourt and various High Courts and also this Tribunal in a line of decisions. The Tribunal's decision in the case of Sharda Anand v. Collector of Customs [1992 (62) E.L.T. 738] cited today by ld. Counsel, squarely supports the appellants' case. In that case involving a similar set of facts, the Tribunal remanded the matter to the Collector (Appeals) directing that authority to give an opportunity to....