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TMI Blog2007 (5) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly after dispensing with pre-deposit, we proceed to deal with the appeal. 2. The Deputy Commissioner of Customs, ICD, Tirupur had passed an order rejecting the declared value (over Rs. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ardships besides other grounds. Learned Commissioner (Appeals) took the view that there was no provision in the Customs Act for reconsideration of his stay order. However, he extended the time for pre-deposit up to 27-9-2006 and intimated this fact to the party. Again, there was no deposit. Consequently, the appeal came to be dismissed for non-compliance with Section 129E ibid vide Order-in-Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment had also filed an appeal with the Commissioner (Appeals) against the Deputy Commissioner s order on a jurisdictional ground and that such appeal is still pending. This submission is not contested Learned SDR has also referred to Section 122 of the Customs Act and has made submissions in support of the department s appeal pending before the Commissioner (Appeals). In this scenario, we think ..... X X X X Extracts X X X X X X X X Extracts X X X X
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