2006 (9) TMI 451

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..... sundaram, Vice-President]. After hearing the learned DR on application filed by the applicant, who is a licence broker, for waiver of pre deposit of penalty of Rs. 16,27,486/-, we find that it is possible to decide these appeals at this stage itself and hence proceed to do so after waiving pre deposit. 2. We find that vide order dated 29-4-2002 the Dy. Commissioner of Customs, Kandla order .....

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..... te appeal before the Commissioner (Appeals), who by the present impugned order has dismissed the appeal as not maintainable on the ground that the order-in-original dated 29-4-2002 was already set aside by Commissioner (Appeals) vide order dated 28-10-2002. However, since the appeal of the present appellant was not disposed off by the Commissioner (Appeals) vide order No. 1248 to 1253/2002 (109 to .....

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