2006 (3) TMI 350

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..... er per : S.S. Kang, Vice-President]. Heard both the sides. 2. The applicant filed this application for waiver of pre-deposit of Rs. 26, 973/- and the penalty. 3. The contention of the applicant is that in the impugned order, the Commissioner (Appeals) dismissed the appeal holding that the appeal has no jurisdiction arising from the order passed by the adjudicating authority at Amritsar. .....

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..... e transferred the appeal papers to the Commissioner (Appeals) who has the jurisdiction or returned the appeal papers to appellant for pressing before the Commissioner (Appeals) who has the jurisdiction. In the circumstances the impugned order is set aside after waiving the pre-deposit of whole of duty and penalty. The appeal is restored and we direct the Chief Commissioner, Chandigarh to assign th .....

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