2002 (1) TMI 178

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....Member (T)]. - On hearing both sides on the application for waiver of pre-deposit of duty of Rs. 2,91,100.00, we find that the appeal itself is capable of being decided. We therefore take up the appeal for disposal after granting waiver as prayed for. 2. The assessees were operating under benefit of Notification Nos. 175/86 and of 1/93 from time to time. The demand of duty of the extent m....

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.... (Appeals) in as much as it is not filed by the authority who was empowered to do so. In this respect he cites certain judgments of the Tribunal. 3. In the case of Supreme Industries Ltd. v. CCE, Indore [1999 (114) E.L.T. 1003] the Tribunal held as invalid an application filed by Deputy Commissioner where the impugned order was passed by the Additional Collector. In the judgment of Malhot....