2009 (6) TMI 816

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.... DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Ld. Counsel Shri Sudhir Malhotra submits that for the communication gap between the appellant and the authorities, the appellant was prevented to appear before the Ld. adjudicating authority for which the impugned order was passed ex-parte. The appellant has merit in the case if Circular No. 67/97-Cus., dated 8-12-97 is conside....

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.... that the appellant has created confusion to the Department as to the change of address. Ld. Jt. Commissioner has categorically brought out that the appellant had received all communications from the department both at his new and old address. Therefore, prayer of revenue is to dismiss the appeal of the Appellant for the evasive practice followed by the appellant to delay the matter at all levels.....

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....ve order condoning the delay, we admit the appeal. 7. We take up the stay application accordingly for hearing today. 8. Ld. Counsel's averment is that the DEPB benefit, if any, shall be limited to Rs. 5,62,564/-. Order-in-original is arbitrary and has raised exorbitant demand. Therefore, ld. Counsel prays that to protect the interest of revenue till hearing of appeal by ld. Commiss....