2012 (10) TMI 227

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....PRESENTED BY : Shri M.H. Patil, Advocate, for the Appellant. Shri B.P. Pareira, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of interest and penalties. Against the demand of Rs. 25,81,911/- the applicant had already deposited an amount of Rs. 26,04,644/-. In view of the fact a....

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....peal papers are transferred to the office of Commissioner (Appeals). Thereafter appellants received notice of hearing and the case was argued on merits. The written submission on merits were filed vide letter dated 30-8-2010. The contention is that the issue of limitation was never raised by the Commissioner (Appeals). The appeal was heard on merits and thereafter the impugned order was passed and....

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....contention is that there is no delay in filing the appeals. 5. The contention of the Revenue is that in preamble of the adjudication order, it was specifically mentioned that appeal is to be filed before the Commissioner (Appeals). There is no provision under the Act which gives impression to the appellant that the appeal lies to the adjudicating authority, the appeal was received by the o....