2005 (10) TMI 170

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....cords and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly after dispensing with pre-deposit, we take up the appeal for disposal. 2. The appeal is against an order passed by the Commissioner (Appeals) rejecting the assessee's appeal (filed against an adverse order of the original authority) on the sole ground of non-comp....

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....g Kong had no life beyond 6 months from the said date. Along with their appeal before the lower appellate authority, the party also filed an application for waiver of pre-deposit and stay of recovery in respect of the duty demanded. This application was disposed of on merits by ld. Commissioner (Appeals) as per order dated 27-10-2004, wherein the appellants were directed to pre-deposit the entire ....

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....nt notified on 21-12-2001 ceased to have force on expiry of 6 months and, therefore, the finalisation of provisional assessment, notified on 10-12-2002, was inconsequential. This argument is based on the premise that there was no statutory provision for keeping the provisional assessment alive till the date of finalisation. This premise has been successfully rebutted by ld. SDR, who has read out R....