9911796707
TMI Blog2005 (10) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly after dispensing with pre-deposit, we take up the appeal for disposal. 2. The appeal is against an order passed by the Commissioner (Appeals) rejecting the assessee's appeal (filed against an adverse order of the original authority) on the sole ground of non-compliance with Section 129E of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the said date. Along with their appeal before the lower appellate authority, the party also filed an application for waiver of pre-deposit and stay of recovery in respect of the duty demanded. This application was disposed of on merits by ld. Commissioner (Appeals) as per order dated 27-10-2004, wherein the appellants were directed to pre-deposit the entire amount of duty on or before 15-11-2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orce on expiry of 6 months and, therefore, the finalisation of provisional assessment, notified on 10-12-2002, was inconsequential. This argument is based on the premise that there was no statutory provision for keeping the provisional assessment alive till the date of finalisation. This premise has been successfully rebutted by ld. SDR, who has read out Rule 20 of the Customs Tariff (Identificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants for making this deposit. Accordingly, after setting aside the impugned order, we direct the ld. Commissioner (Appeals) to dispose of the assessee's appeal on merits in accordance with law and the principles of natural justice, subject to pre-deposit of the entire amount of antidumping duty by the appellants within the period stipulated herein. 5. The appeal is allowed by way of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
