2007 (11) TMI 478

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....llant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) No. 94/2002/(73-Ahd-I) C.E. /Commr (A)/Ahd, dt. 5-2-02. 2. Heard both sides. 3. The relevant facts, in brief are as follows : (a)     The appellant has a factory at Surat and their premises ....

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....inst the order-of-original authority against the imposition of penalty. The appellant have filed declaration under KVSS 1988 and the Commissioner vide his order dt. 21-6-99, settled the issue on their depositing, a sum of Rs. 12,500/-. In view of the settlement of dues under KVSS the appeal filed by the party was dismissed by the Commissioner (Appeals) by an order dated 24-9-99 as withdrawn. (e....

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....ority to proceed to decide any issue relating to issue covered in the declaration in respect of which an order has been made under Section 90 by the designated authority. 5.1 We have carefully considered the submissions from both sides. We find the two appeal were filed against the same order of the original authority one by the party and the other by the department. The appeal by the part....