2007 (4) TMI 436

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....ri D.S. Negi, DR, for the Respondent. [Order]. -  After hearing both sides for some time on the stay petition I feel that appeal itself can be decided, and accordingly, I grant wavier of pre-deposit of duty and penalty and proceed to hear the appeal itself. 2. Commissioner (Appeals) has rejected this appeal holding that there is an unexplained delay of 22 days in filing the appe....

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....ied on the Rule 96ZQ(7)(e) which reads as follows : "Rule 96ZQ(7)(e) : When the claim for abatement by the independent processor is for a period of less than one month, he shall be required to pay the duty, as applicable, for the entire period of the month and may subsequently seek such claim after payment of such duty". 4. I have carefully considered the facts of the case. There is ....