1998 (2) TMI 354

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..... [Order per : G.N. Srinivasan, Member (J)]. This is an application filed by the applicant seeking waiver of pre-deposit of duty amounting to Rs. 3,49,000/- and penalty of Rs. 5,000/- imposed by the assessing authority namely Assistant Commissioner of Central Excise Customs, Mehsana, confirmed by the order of the Commissioner (Appeals), Ahmedabad. 2. We heard Shri D.H. Shah, the learn .....

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..... nt in the Office of the Commissioner (Appeals), Central Excise Customs, by a communication dated 3-6-1997 informed the applicant as inter-alia as follows : In connection with your petition for stay/waiver of pre-deposit of duties/penalty dated 8-3-1997 sent along with your appeal memorandum, you are informed that the matter has been prima facie considered, but your request is not found accept .....

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..... Supreme Court, and also that the commitments made to the Gujarat Industrial Investments Corporation Ltd. The Commissioner (Appeals) by the impugned order did not discuss the said letter of the applicant s Counsel dated 26-06-1997. He does not say how there was no financial difficulties confronted by the applicant. But yet without referring to the same he passed the impugned order stating that the .....

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