9911796707
TMI Blog2009 (8) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) – order passed by the Commissioner (Appeals) that the appeal which was filed by the petitioner contains so many deficiencies and therefore letters were written to remove those deficiencies - Commissioner (Appeals) also observed that prima facie the appeal was time barred - submission of the petitioner is that this order was received late and from the date of the receipt of the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal, revenue issued a recovery notice in which interest for non-payment of duty was also claimed. Against this order, the appellant filed the appeal which was also dismissed. Petitioner thereafter filed an appeal before Customs Excise and Service Tax Appellate Tribunal which is pending before the Tribunal. Petitioner also moved an application for waiver of pre-deposit amount of interest. Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in grievance was that for the period when the petitioner was not in possession of the copy of the order, the petitioner is not bound to pay interest. On our query to the learned counsel for the petitioner, he was candid in admitting that this aspect was specifically raised in the appeal before the Commissioner (Appeals). We find from the perusal of the order dated 23-3-2004 passed by the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 23-3-2004. Therefore, we are of the opinion that on a valid ground given by the Tribunal waiver of the receipt of the pre-deposit is not accepted. In such circumstances, we are also of the opinion that petitioner has not been able to make out a case of undue hardship. 2. Dismissed. 3. We make it clear that if the petitioner deposits the amount and the appeal is heard by the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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