2008 (9) TMI 815

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and Partha Banerjee, Advocate, for the Appellant. Dr. Gautam Ray, Jt. CDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. Shri Bagaria ld. Sr. Advocate appearing for the appellants states that the impugned order has been passed by the Adjudicating Commissioner on the basis that the Dy. Commissioner's order dated 15-9-05 withdrawi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ced in the statute much after the period January, 2003 to May, 2004, the Dy. Commissioner's Order withdrawing the facility of monthly payment under the said Rule for lapses during the period prior to introduction of the Rule was not correct in Law. He himself has modified his own order of 7-10-2005 restoring the facility of Monthly payment of Duty. However, the Adjudicating Commissioner has procee....