Customs, Excise and Gold Tribunal - Delhi
M/S. Brawn Medicaments (P) Ltd. vs C.C.E., Jaipur-I on 30 May, 2001
ORDER
S.S. Kang
1. The applicants filed this application for waiver of duty amounting to Rs. 6,94,445/- and penalty of the same amount under Rule 57 I(4) of rules and of Rs. 3 lakh under Rule 173 Q of the rules.
2. Ld. Counsel, appearing on behalf of the applicants submits that the Commissioner (Appeals) dismissed their appeal on the ground that duty and penalties are not deposited by the applicants and no application of waiver of pre-deposit of duty and penalties is file alongwith appeal. Ld. counsel submits that the application for waiver of pre-deposit of duty and penalties was filed by the applicants, which was duly received in the office of the Commissioner (Appeals) on 5.5.1999. He produced a photo copy of the application, which is at page 17 of the appeal paper book. He, therefore,submits that as the applicants filed the application for waiver of duty and penalties before the Commissioner (Appeals), which was not considered by the Commissioner (Appeals), the present matter requires re-consideration.
3. Heard ld. D.R.
4. The appeal filed by the appellants was dismissed for non-compliance of provisions of sec. 35F of the Act as there was no request made by the appellants for waiver of pre-deposit of duty and penalties. The appellants filed an application for waiver of duty and penalties on 5.5.1999, which was not considered by the Commissioner (Appeals). Therefore,the pre-deposit of duty and penalties is waived for hearing of the appeal.
5. With the consent of both the sides, the appeal is being taken up for disposal.
6. As discussed above, the application for waiver of duty and penalties was not considered by the Commissioner (Appeals), the impugned order is set aside and the matter is remanded to the Commissioner (appeals) for deciding the application for waiver of pre-deposit of duty and penalties afresh and thereafter to proceed in accordance with law. The appeal is disposed of by way or remand. (Dictated in Court).