2002 (11) TMI 695

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....ent. [Order]. -  This appeal, involving an amount of duty of Rs. 38,410/- and an amount of penalty of Rs. 3,000/-, arises for admission. There is also an application for waiver of pre-deposit and stay of recovery in respect of these amounts. On a careful examination of the records, I find that the appeal itself can be finally disposed of at this stage. Accordingly, I admit the appeal, allow....

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.... appellants submits that they had, in fact, produced the required certificates before the Commissioner (Appeals) at the hearing stage but the documents were not considered by him. The learned Counsel points out that copies of the certificates are available on record. It appears from these documents that the Superintendent of Central Excise, Range IV, Mandi Gobindgarh had certified that M/s Dhiman ....

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....record a copy of the Tribunal's final order No. A 718-722/2001, dated 27-8-2001 passed in a batch of appeals including two appeals filed by M/s. Dhiman Industries Ltd. Even after a close perusal of the cited final order and the Superintendent's certificates available on record, I am unable to make out any co-relation between the two. The learned Counsel, however, persists in his submission that th....