2011 (4) TMI 902

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....s waiver of pre-deposit and stay of recovery in respect of the duty of over Rs 1.26 crores. After examining the records and hearing both sides, we find this case fit for summary disposal. Accordingly, after dispensing with pre-deposit, we take up the appeal.   2. The learned counsel for the appellant submits that the Appellate Commissioner s order impugned in this appeal relied on Order-in-A....

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....Tribunal. The Tribunal, by order dated 1.6.2004, set aside the Appellate Commissioner s order and remanded the case to the lower appellate authority, whereupon the learned Commissioner (Appeals) passed Order-in-Appeal No. 67/2005 (JNCH) dated 8.6.2005 rejecting the assessee s appeal against the order-in-assessment dated 27.6.2001. Once again aggrieved, the assessee preferred appeal No. C/883/05 wh....

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....e said Order-in-Appeal had not been stayed by this Tribunal. Apparently, in the circumstances, the Assistant Commissioner proceeded to finalize the assessments as above.   4. In the assessee s appeal against the Assistant Commissioner s order dated 12.2.2009, the learned Commissioner (Appeals) did not find any reason to interfere with the impugned order. The Appellate Authority also noted th....