9911796707
TMI Blog1999 (5) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel appeared for the appellants along with Shri Samir Chakraborty, Sr. Advocate, Shri R. Sashidaran ld. Sr. Advocate, Shri Shaukat Merchant, Shri A. Shreerani, Savita Acharya and Ms. L. Mythili, Advocates. Shri A.K. Chatterjee the ld. SDR was appearing for the Revenue. 3. On hearing the arguments it transpired that orders similar to those in appeal before us, were being heard by the South Regional Bench of the CEGAT. Copies of the related proceedings were shown to us. In their order dated 3-12-1998, the South Regional Bench granted out of turn hearing in the matter before them. The later order dated 23-3-1999 records that the assessees had persued the matter but on behalf of revenue adjournments had been sought. The Bench voiced conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate to wait but points out that the Bench in their order dated 16-2-1999, while granting early hearing had found no basis to stay the operation of the impugned orders. His apprehension is that the Commissioner who succeeded the author of the impugned orders may proceed further with the matters arising out of the show cause notices. Shri A.K. Chatterjee submits that he is willing to proceed with the dispute before this Bench. He also states that at this stage the Bench may not consider issue of a direction in the nature of stay of the continuation of the matter before the present Commissioner, since the Bench vide order dated 16-2-1999 had found it fit not to grant stay. It is his further submission that the Bench can consider the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner s findings should be placed before him, for him to continue with the adjudication process. However, at the same time he has permitted the department to take such steps as may be permissible under the law. On the paper book is the copy of the Assistant Commissioner s order dated 16-12-1997 (Order-in-Original Notification No. F-1/170/97, F.No. IV/CL.VL/30-139/FT/96). This order in assessment refers to the three orders which are impugned before us, directing the utilisation of the materials contained in three show cause notices leading to the impugned order. The Assistant Commissioner finalised the price lists without permitting the deduction on account of certain heads claimed by the assessee and directed the concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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