2000 (10) TMI 449

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..... DR, for the Respondents. [Order per : Smt. Archana Wadhwa, Member (J)]. The prayer in the application for dispensing with the condition of pre-deposit of duty amount of Rs. 5,59,991.80 confirmed by the Commissioner as differential duty in respect of the clearances made by the appellant by paying lesser amount of duty than what was required to be paid by them in terms of the annual capaci .....

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..... eputy Commissioner, they filed an appeal before the Commissioner (Appeals). When the said appeal was still pending before the Commissioner (Appeals), the Commissioner adjudicated upon the show cause notices issued for differential duty and confirmed the demands. It is the grievance of the appellant that when the basic issue of fixation of annual capacity production has not been finally decided by .....

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..... d has been appealed against by the appellant before the appellate forum the adjudicating authority should have awaited the decision of the appellate authority before adjudicating the show cause notices confirming differential demand of duty. Inasmuch as the appeal against the fixation of ACP is pending before Commissioner (Appeals) we, without making any observations about the jurisdiction of the .....

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