2002 (1) TMI 526

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..... dent. [Order per : Jyoti Balasundaram, Member (J)]. The Miscellaneous Application for retention of the above appeal and stay application before the Western Zonal Bench is allowed having regard to the fact that the Head Office of the applicant-company is situated within the jurisdiction of the Mumbai Bench. 2. Now we take up the stay application for hearing. We waive pre-deposit of duty .....

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..... each and every point in his order in the findings portion step by step and in detail. Hence, I do not want to repeat and I find no infirmity in his order. In view of the above discussions, I reject the appeal . 3. The Commissioner (Appeals) was required to independently discuss and analyze the submissions made by the assessee before him and apply his mind independently to the various issues r .....

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