2008 (11) TMI 458

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...., Advocate, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Peculiar facts are involved in the present case. Earlier the appeal filed by the appellant before Commissioner (Appeals) was dismissed for non-compliance with the stay order passed by him. On an appeal, Tribunal vide its order No. A/208-209/WZB/AHD/08 dt. 5-2-2008 took note ....

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....ted the appeal also for non-compliance. 3. After hearing both the sides, we find that the said judgment relied by the Commissioner (Appeals) was by a single judge of the Hon'ble High Court whereas Division Bench of the same High Court in the case of M/s. M.I. Metal Sections Pvt. Ltd. v. CCE, Bangalore [1995 (75) E.L.T. 470 (Kar.)] has held that the assessee can move the authorities for mod....

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....dification application was not challenged by the Revenue before the higher appellate authorities and as such had attained finality. It was not open to Commissioner (Appeals) to disregard the said order and refuse to consider the modification application. If the Revenue was not satisfied with the Tribunal's order, it was open to them to challenge the same. Having not done that, the appellate author....