2005 (8) TMI 467

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..... SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. This appeal has been filed against OIO No. 9/03, dated 23-9-2003 passed by the Commissioner of Central Excise, Calcutta Commissionerate. 2.The appellants were paying duty in terms of their Annual Capacity of Production as per Section 3A of the Central Excise Act, 1944 and Rule 96ZO of the then Central Excise Rules, 194 .....

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..... t the Range office and Divisional office are in the same premises. The practice prevalent in the division is to put all the letters meant for Assistant Commissioner in a box kept at the Divisional Office. When a letter is put in the box, it is not acknowledged on the same day, it is acknowledged the next day. But on the same day, the appellants have sent the required intimation to the Superintende .....

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