2010 (7) TMI 365

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....earned Counsel submits the application made by them and the copy of the website of the Hon'ble High Court indicating that the Writ Petition has been dismissed as withdrawn. 2. This stay petition is filed by the applicant for waiver of pre-deposit of the amounts adjudged by the adjudicating authority and upheld by the learned Commissioner (Appeals). 3. After hearing both sides on the stay petition, we find that the appeal could be disposed at this stage itself, as it lies in a narrow compass. Hence, after allowing the stay petition and granting waiver of the pre-deposit of the amounts involved, we take up the appeal for disposal. 4. The learned Counsel submits that the appellant had taken 12 Advance licences agains....

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....dated 16-6-2009, it is his submission that the learned Commissioner (Appeals) has held that the lower authorities/adjudicating authority has no statutory powers and the letter dated 16-6-2009 is not an appealable order. 5. The learned SDR submits that it was for the assessee to file the EODC before the adjudicating authority and having not filed so, the order, which has been passed on 26-11-2008, has attained finality in the absence of any appeal. It is also his submission that the appellant had not taken up the point of submission of the EODCs of the licence which is in disposal. 6. We have considered the submissions made by both sides and perused the records. We find that the impugned order has considered the letter date....