2003 (6) TMI 257

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....te with T.C. Nair and D.H. Nadkarni, Consultants, for the Appellant. Shri Hemant Kotikar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - After hearing for sometime on the applications for waiver of pre-deposit of duties and penalties (detailed Chart is annexed), we find that it is possible to hear and decide the appeals themselves at this stage itself. Therefore, ....

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....pellants have submitted a Chartered Accountant's certificate before the adjudicating authority. We also find that the appellants have not been put on notice regarding the requirement of Insurance certificate from the Insurance Company. The Commissioner (Appeals) if he so desired, ought to have told the appellants that what was required for the purpose of considering the claim was the certificate o....