TMI Blog2007 (4) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. Nobody appeared for the appellant nor is there any request for adjournment, in spite of the notice of hearing having been sent to the appellant well in advance. Accordingly, I have heard Shri M.M. Matkar, learned SDR and have gone through the impugned order. 2. It is seen that the appellant s factory met with a fire accident and accordingly applied for remission of duty to Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner has rejected remission application of the appellant, the action of Dy. Commissioner in confirming the demand dues is contradictory as the rejection of remission application itself means that the demand of duty is payable by the appellant. Accordingly, he observed that as regards the payment of duty, the Dy. Commissioner had no jurisdiction to confirm the same, as it was the subject mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me before Commissioner (Appeals), who, by taking note of earlier order of Commissioner (Appeals), held that the present directions are in accordance with the Commissioner s order of rejection of remission application and as such, he dismissed the appeal as devoid of merits. 5. First of all, I note that the appeal was filed before Commissioner (Appeals) against the letter of Supdt., issued for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by higher forum, the appellant s duty liability would be decided in accordance with the same. 6. However, in view of my earlier observations that appeal before Commissioner (Appeals) was not maintainable having been filed against the letter of recovery of dues by Supdt., I hold that the present appeal also does not survive. The same is, accordingly, rejected on the above ground. (Dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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