2002 (5) TMI 785

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....andon, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been preferred against the order dated 17/23-7-2001 vide which the Addl. Commissioner (CCO) informed the appellants regarding rejection of their request for the waiver of the interest on the warehoused goods. 2. The learned Counsel has contended that the order conveyed is non-speaking and has not ....

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....e is nothing on the record to show that he had passed the order after applying his mind, disallowing the request of the appellants for waiver of the interest. The impugned order is only in the form of a letter written by the Addl. Commissioner (CCO) vide which he had conveyed to the appellants that their request for waiver of interest on warehoused goods had been considered and the Chief Commissio....