2000 (3) TMI 234

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..... rder per : J.H. Joglekar, Member (T)]. On hearing Shri R.C. Sethi, ld. Consultant for the applicants and Shri Deepak Kumar for the Revenue, it appeared that at this stage itself the main appeal could be taken up for disposal, both sides agreeing this was done after granting waiver of pre-deposit of Rs. 29,27,903/-. 2. The appellants manufactured goods for supply to various Govt. Agencies a .....

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..... ent. He directed the appellants to deposit the entire duty as a pre-condition to hearing of their appeal. This order was dated 3-8-1999. The assessees then filed a modification application on 17-8-1999. The Commissioner however, passed the impugned order on 6-9-1999 dismissing the appeal for failure to comply with the earlier directions. Hence the present appeal. 3. In identical circumstances we .....

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..... ould appear to us that the ld. Commissioner was wrong in holding that the balance of convenience was with the department, given the facts before him. 5. Following the Judgment of the Gujarat High Court cited above, we allow this appeal and remand the proceedings back to the Commissioner (Appeals). He shall hear the appeal on merits without insisting on pre-deposit of duty. - - TaxTMI - TMITax .....

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