2006 (8) TMI 357

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....ppellant. Shri R.K. Pardeshi, JDR, for the Respondent. [Order]. -  Heard both sides. Shri V.S. Sejpal, learned Advocate appearing for the appellants states that the appellants have paid the entire amounts of duty before passing of the order-in-original and hence, he prays for waiver of pre-deposit of the penalty amount. He, further, states that the impugned order has been passed by t....

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....he records that the show cause notice dated 2-11-2001 was issued to all the appellants, but they neither filed any reply nor appeared for personal hearing which was fixed on 25-5-2005, 3-6-2005 and/or 9-6-2005. In the appeal memorandum also they have not put forth any reason for non-filing of their reply to the said show cause notice and their non appearance for personal hearing. Thus, the grounds....

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....or the reasons given in the order-in-original, I do not find any infirmity in the order passed by the lower authority." 3. Section 35A(2) referred by the lower appellate authority in his order reads as follows : - "The Commissioner (Appeals) may, at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal, if the Commissioner (Ap....