9911796707
TMI Blog2008 (7) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. After hearing both sides for sometime on the applications for waiver of pre-deposit of duty of Rs 18,34,92,873/- confirmed against M/s Galaxy Garments together with interest, and penalty of Rs 1.00 crore on its proprietor, we found that it was possible to hear and decide the appeals themselves at this stage, as the gri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The clearance as deemed export to Sidhi Vinayak alone has been found to have been carried out. The case of the department, as regards clearance of waste cloth and garments in DTA is that some of the parties to whom the assessee has stated that waste cloth or garments were cleared were non-existent. 3. We find that in this case personal hearing was fixed on 24-7-2007, the hearing was re-fixed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, since it was for the fourth time that the assessee was asking for adjournment and proceeded to pass the impugned order on 28-9-2007. 4. We find that although the order has been passed on 28-9-2007, it was issued only on 14-1-2008 and also find that the request of the assessee contained in letter dated 27-9-2007 was very reasonable one and the Commissioner ought to have accommodated the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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