2000 (1) TMI 653

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..... M. Patwari, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal after waiving deposit with consent of both sides. 2. The Commissioner (Appeals) has disposed of the appeal before him on the ground that the applicant did not comply with the terms of the stay order whereby he required to deposit the entire amount of the duty. The issue in the pro .....

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..... g credit. Here, job worker is not shown as consignee, but the invoice indicates the delivery of the goods to the job worker. In substance prima facie the document appears to be covered by the Board s circular. The Commissioner in his order does not refer to the Board s circular. Thus, therefore, in our view a fit case for waiver of deposit. 4. Accordingly we waive deposit of duty demanded, allow .....

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