2012 (8) TMI 1

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....r. Ganesh Havanur, Addl. Commissioner (AR) for respondent   [Order per: P.G. Chacko]: This application seeks waiver and stay in respect of the amounts adjudged against the appellant. After a perusal of the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with the pre-deposit, we take....

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....compliance with the direction for pre-deposit. On the appointed day, the learned Commissioner (Appeals) did not find any evidence of pre-deposit. The appellant requested for review of the interim order, which was not granted. Eventually on 25.3.2011, the appellate authority took up the assessee s appeal and dismissed it, without offering any personal hearing, on the sole ground of non-compliance u....

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....dana Global Ltd. Vs. Commissioner of Central Excise, Raipur [2010 (253) E.L.T. 440 (Tri.-LB) that there was a change for the worse for the appellant. In such circumstances, according to the learned counsel, the extended period of limitation was not to be invoked against them. We have also heard the learned Addl. Commissioner (AR) who has claimed a strong case for the Revenue on the strength of Van....