2013 (11) TMI 1625

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....ECHNICAL MEMBER SRI V.N. DWIVEDI, ADVOCATE FOR APPELLANT SRI S. MISRA, A.R.(ADDL. COMMR.) FOR THE RESPONDENT ORDER Per DR.D.M. MISRA This applications are filed seeking waiver of pre deposit of duty of Rs. 6,30,08,725/- and penalty of Rs. 10,000/- (Rupees Ten thousand) (Appeal No.496/12) and duty of Rs. 1,65,45,712/- and penalty of Rs. 50,00,000/- (Rupees FiftyLacs) ( Appeal No. 497....

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....mission of duty. It is his submission that pursuant to the incident of fire show cause notices were also issued to them on 16.10.2010 for recovery of duty involved on the goods that had been lost in the fire. The said show cause notices have been adjudicated on 30/3/2012 by the Commissioner confirming the demandsreferring to and relying upon the Order of rejection of their remission application. A....

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....ssioner and submitted that the confirmation of demand has been due to rejection of their remission Application by the jurisdictional Commissioner. He has vehemently argued that since the Applicant has not preferred any Appeal against the rejection Order of their remission Application, hence, it is binding on them and the consequences of such Order viz. confirmation of demand/recovery, cannot be in....

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....ssion Application. Following the said Order, the Ld. Commissioner has confirmed the demand of duty on goods lost in fire. We find that the Applicant has not filed any Appeal against the rejection of remission Application but challenged the confirmation of demand, a fall out and mechanical implementation of the Order of rejection of the Remission Application. We find that the confirmation of demand....