2004 (7) TMI 578

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.... Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The original authority had confirmed a demand of duty against the appe....

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....peal on the sole ground of non-compliance with Section 35F of the Act. Hence the present appeal. 3. After a perusal of the impugned order and hearing both sides, we find that ld. Commissioner (Appeals) did not consider the assessee's application for modification of interim order dated 26-5-2003. He ought to have considered the application on its merits before proceeding to deal with the ap....