2002 (9) TMI 572

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.... for the Appellant. Shri Ajit Awasthi, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - On hearing both sides on the application for waiver of pre-deposit, we find the issue capable of being settled at this stage. Therefore, after granting the prayer, we take up the appeal for disposal. 2. The appellants sent pipes for re-drawing to their job workers. The job wor....

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....hich clearly could not be made on the basis of documents before him. He further hinted at the conspiracy between the assessee and their job workers. On the basis of such extraneous factors he directed pre-deposit of the dues. The assessee then filed a modification application challenging the surmises and presumption made by the Commissioner. The Commissioner, however, dismissed the appeals for fai....