2003 (10) TMI 554

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..... er per : Justice K.K. Usha, President]. This appeal is filed by the assessee against order passed by the Commissioner (Appeals), Delhi dated 27-5-2003. It is seen that the Commissioner (Appeals) had dismissed the appeal filed by the assessee on the ground of non-compliance with the direction regarding pre-deposit. 2. The appellant had already deposited the duty portion of the demand before .....

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..... missioner (Appeals) regarding pre-deposit was unjust or improper, the appellant may not be heard on merits by the Tribunal. The matter has to be sent back to the Commissioner for consideration on merits. 4. We find that the appellant had made a case before the Commissioner (Appeals) for exemption from pre-deposit. The appellant is engaged in the manufacture of vehicles and parts therefor falling .....

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..... tion into it, such investigation was done by the appellant and the officers of the Excise Department. As a result of such investigation, the appellant found that there was short payment of duty. They, therefore, deposited duty voluntarily on identification of the omission prior to issue of show cause notice. Thereafter, show cause notice dated 28-6-2001 was issued demanding duty short-levied and a .....

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