2004 (12) TMI 145

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....or consideration of application. Upon hearing both sides and perusing the records, it is felt that the appeal itself can be disposed of. Therefore, I am taking up the appeal for decision after waiving the requirement for pre-deposit. 2. This appeal is directed against demand of duty from the appellant in respect of Brown (BISS sugar) destroyed during fire in the appellant storage premises. The ....

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....ual to the amount leviable at rate 85 Rs. Per Qtls. on 2,181 Qtls. BISS Sugar along with interest and on delayed payment at applicable rate. They rendering themselves penalty equal to the amount of duty. Since there has been no demand cum-show cause notice issued upon the party, the letter of rejection bearing C.No. 4326, dated  10-7-2003 and arguments raised in course of R.H. may be taken as....