2007 (5) TMI 547

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.... Shri M.M. Mathkar, DR, for the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. VP/407/SRT-1/2005, dated 22-8-05, by which the order of the original authority No. SRT-III/Adj-24/05-06/R, dated 20-4-05 was upheld. 2. Heard both sides and considered the submissions. 3. The operative portion of the order of the Commissioner (Appeals....

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....s of action for them would be to file such a claim before the original authority. If such a claim is rejected by the original authority, then only he would have the locus standi to file an appeal before this appellate authority. There is nothing on record to suggest that such a claim has been made and rejected by the lower authority. Hence, I am of the view of that the appeal filed is premature an....

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....). There is no finding in the order of original authority about the admissibility or otherwise of interest and if due the date from which the same is payable. In the absence of any evidence on submission of claim with details and in the absence of any finding in this regard, the decision of the Commissioner (Appeals) cannot be faulted. 5. Further, the learned Consultant claimed that the ad....