Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2008 (10) TMI 457

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ri J.A. Khan, SDR and B.N. Pal, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. Since all these three appeals involve similar issues, we take up all the 3 stay petitions together for hearing and disposal. SP-120/08 (in Ex. Appeal No.98/081) 2. Shri T.R. Rustagi, ld. Counsel appearing for the appellants states that the impugned order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ount the fact that the final extension of time was issued by the Committee on 31-1-05 and on 31-1-06, the Committee clarified that no further certificate would be issued as is evident from Para 3.6 of her Order. In this connection, the ld. Counsel states that the Board s letter dated 24th/25th July, 2006, clarifies that if there is no secure payment to the concerned agency, the condition of invest .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e denied the benefit of exemption. 3. Heard the ld. SDR appearing for the Department, who supports the impugned order and states that in the absence of a categorical certificate from the Committee specified in the Notification, the Adjudicating Commissioner was duty bound to confirm the duty demand. 4. After hearing the submissions made from both sides and taking into account the fact that ini .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ourned three times and the issue involved in these two cases is similar to the one dealt with by us in respect of Ex. Appeal No. 98/08, for the same reasons as stated above, we waive the requirement of pre-deposit during pendency of these two appeals also. 6. In view of the heavy amounts involved in all these three appeals, both sides undertake to approach the Committee constituted under the Not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates