2003 (6) TMI 250

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..... he Respondent. [Order per : Gowri Shankar, Member (T)]. - After being adjourned once at the request of the applicants, as their common advocate is out of the country, this matter has come up today. Adjournment is again sought on the ground that their advocate is out of station and the Managing Director of the assessee is unable to attend the case, as he had earlier undergone some surgery. We do .....

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..... it and Ashok Kedia, its director. The Commissioner (Appeals) has dismissed the appeals against this order for failure to deposit the entire duty and penalty imposed on the assessee and its director. Hence these appeals. 3. The order of the Joint Commissioner makes it clear that the assessee "was engaged in the manufacture of man-made staple fibre by way of carding and garnetting of the waste .....

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..... emergence of the commercial commodity with characteristics different from the raw material. The process results only in rearrangement of the entangled of twistes and making it. We find that the issue is prima facie covered by this decision. 5. When faced with the situation the departmental representative contends that, since financial hardship is not pleaded deposit should be asked for. We .....

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