2005 (3) TMI 616

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..... , for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeals require to be disposed of finally. Accordingly we take up the appeals. 2. These appeals are against an order of the Commissioner (Appeals) rejecting the appeals of the assessee (filed against the orders of the original authority) on the sol .....

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..... timating that ACP had been provisionally fixed by the Commissioner at 10378.163 M.Ts. and the other letters, read together, intimating that ACP had been finalised at 11970.600 M.Ts. The Commissioner had not issued any order of determination of ACP, whether provisionally or finally, as required under the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997. In the absence of determination .....

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..... als on merits without insisting on any pre-deposit. Therefore, we set aside the impugned orders and allow these appeals by way of remand directing the Commissioner (Appeals) to dispose of the appeals before him on merits, without insisting on pre-deposit, in accordance with law and the principles of natural justice. (Order dictated and pronounced in open court)
Case laws, Decisions, Judgement .....

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