2003 (6) TMI 257

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..... he Appellant. Shri Hemant Kotikar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. After hearing for sometime on the applications for waiver of pre-deposit of duties and penalties (detailed Chart is annexed), we find that it is possible to hear and decide the appeals themselves at this stage itself. Therefore, we proceed to do so with the consent of both the sid .....

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..... ore the adjudicating authority. We also find that the appellants have not been put on notice regarding the requirement of Insurance certificate from the Insurance Company. The Commissioner (Appeals) if he so desired, ought to have told the appellants that what was required for the purpose of considering the claim was the certificate of Insurance company and he should not have dismissed the appeals .....

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