2002 (9) TMI 572

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..... sthi, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - On hearing both sides on the application for waiver of pre-deposit, we find the issue capable of being settled at this stage. Therefore, after granting the prayer, we take up the appeal for disposal. 2. The appellants sent pipes for re-drawing to their job workers. The job workers paid duty on the returned pipes and .....

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..... f documents before him. He further hinted at the conspiracy between the assessee and their job workers. On the basis of such extraneous factors he directed pre-deposit of the dues. The assessee then filed a modification application challenging the surmises and presumption made by the Commissioner. The Commissioner, however, dismissed the appeals for failure of the assessees to obey his directions .....

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