TaxTMI 
TaxTMI 
2004 (6) TMI 481
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....espondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - This application is for condonation of the delay of 267 days involved in the filing of Appeal No. E/348/2001 of the applicants. We have heard both sides and considered their submissions. 2. It appears from the records and submissions that, though there is no 'self-contained' explanation for the delay, the peculiar circumstanc....
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....ty approached the Hon'ble Madras High Court and the Court directed the jurisdictional Commissioner to pass a proper speaking order of determination of ACP in accordance with law. The Commissioner has passed an order on 16-1-2004 determining the ACP of the mill for the period relevant to the AC's letter dated 30-9-1997 ibid. It is submitted by the Counsel that, they have since filed an appeal with ....
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....ars, the demand of duty raised by the Commissioner and the penalty imposed by him are bad in the light of the High Court's order. The appeal immediately before us is the one challenging the Commissioner's order dated 1-2-2000, whereby the ACP was determined by him in view of change of parameters effected by the party on 15-10-1998 without taking into account the earlier (16-8-1997) change of param....