2003 (10) TMI 554

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Shri R.C. Shukla, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  This appeal is filed by the assessee against order passed by the Commissioner (Appeals), Delhi dated 27-5-2003. It is seen that the Commissioner (Appeals) had dismissed the appeal filed by the assessee on the ground of non-compliance with the direction regarding pre-deposit. 2. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed that even if this Tribunal takes the view that direction given by the Commissioner (Appeals) regarding pre-deposit was unjust or improper, the appellant may not be heard on merits by the Tribunal. The matter has to be sent back to the Commissioner for consideration on merits. 4. We find that the appellant had made a case before the Commissioner (Appeals) for exemption from pre-deposit. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... noticed certain discrepancies in their stock records, it undertook a detailed investigation into it, such investigation was done by the appellant and the officers of the Excise Department. As a result of such investigation, the appellant found that there was short payment of duty. They, therefore, deposited duty voluntarily on identification of the omission prior to issue of show cause notice. Th....