2002 (1) TMI 1262

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.... Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - We waive the deposit of duty of Rs. 5,85,694/- confirmed as differential duty against the importers herein on the ground that they had not satisfied the conditions laid down under Notification 224/92 regarding evidence of consumption of imported goods in the manner laid down in the notification and pr....

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....ion after giving a personal hearing to the importers. The Dy. Commissioner who passed the present adjudication order confirmed the duty demand after hearing the importers on the ground that there was no proof of consumption of imported goods in the manner prescribed in the notification. His order was upheld by the lower appellate authority. Hence, the appeal before the Tribunal. 3. On hear....

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....dropping of proceedings by holding that the condition of the notification has been satisfied. Even after they were heard by the Dy. Commissioner who passed the present adjudication order they submitted a letter on 4th July, 2000 along with a letter regarding details of the account maintained by them. However, in spite of all this material on record both the authorities below have chosen to close t....