2008 (10) TMI 457

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....cate, for the Appellant. S/Shri J.A. Khan, SDR and B.N. Pal, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides.  Since all these three appeals involve similar issues, we take up all the 3 stay petitions together for hearing and disposal. SP-120/08 (in Ex. Appeal No.98/081) 2. Shri T.R. Rustagi, ld. Counsel appearing for the ....

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....impugned order on 21-11-07 taking into account the fact that the final extension of time was issued by the Committee on 31-1-05 and on 31-1-06, the Committee clarified that no further certificate would be issued as is evident from Para 3.6 of her Order. In this connection, the ld. Counsel states that the Board's letter dated 24th/25th July, 2006, clarifies that if there is no secure payment to the....

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....sary certificates, the appellants cannot be denied the benefit of exemption. 3. Heard the ld. SDR appearing for the Department, who supports the impugned order and states that in the absence of a categorical certificate from the Committee specified in the Notification, the Adjudicating Commissioner was duty bound to confirm the duty demand. 4. After hearing the submissions made fro....

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....hury. However, considering the fact that these cases were adjourned three times and the issue involved in these two cases is similar to the one dealt with by us in respect of Ex. Appeal No. 98/08, for the same reasons as stated above, we waive the requirement of pre-deposit during pendency of these two appeals also. 6. In view of the heavy amounts involved in all these three appeals, both ....