2015 (3) TMI 428

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.... Sri K. Choudhury, Supdt. (A.R.) JUDGEMENT Per DR.D.M. MISRA; This is an application filed seeking waiver of pre deposit of duty of Rs. 4.83 Lakhs and equal amount of penalty imposed under Section 11AC of CEA, 1944. 2. At the outset, the Ld. Advocate Shri Majumdar for the applicant submits that by a common order-in-appeal No.258-259/Kol-III/2011 dated-16/09/2011, the Ld. Commr. (Appeal....

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.... accept the said cost accountants certificate and rejected their appeal. He submits that now the Cost Accountant has signed all the pages including the annexures to the certificate. He prays that since the Ld. Commissioner (Appeal) has not examined the issue, therefore, it may be remanded for deciding the issue afresh. 3. Ld. A.R. for the Revenue submits that even though the demand involved in....

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....Original i.e. dated- 30/01/2009. We find that solely on the ground that the Cost Accountant had not signed the annexures to the Certificate, the Ld. Commr. (Appeal) has confirmed the Order-in-Original dated 30/01/2009 and rejected the appeal filed by the appellant. Now the Ld. Advocate submits that even though the certificate was signed but its annexures were not signed while submitting before the....