2007 (4) TMI 587

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.... for the Respondent. [Order]. -  Nobody appeared for the appellant nor is there any request for adjournment, in spite of the notice of hearing having been sent to the appellant well in advance. Accordingly, I have heard Shri M.M. Matkar, learned SDR and have gone through the impugned order. 2. It is seen that the appellant's factory met with a fire accident and accordingly appli....

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.... (Appeals) observed that inasmuch as Commissioner has rejected remission application of the appellant, the action of Dy. Commissioner in confirming the demand dues is contradictory as the rejection of remission application itself means that the demand of duty is payable by the appellant. Accordingly, he observed that as regards the payment of duty, the Dy. Commissioner had no jurisdiction to confi....

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.... order. However, appellant challenged the same before Commissioner (Appeals), who, by taking note of earlier order of Commissioner (Appeals), held that the present directions are in accordance with the Commissioner's order of rejection of remission application and as such, he dismissed the appeal as devoid of merits. 5. First of all, I note that the appeal was filed before Commissioner (Ap....