TMI Blog2020 (10) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... RES PVT. LTD. VERSUS UNION OF INDIA [ 2005 (1) TMI 119 - HIGH COURT OF DELHI ], have held that once the appellant assessee has made compliance of the provisions of section 35F of the Central Excise Act, 1944, it would be appropriate for the authorities concerned to hear the appeal without pre-deposit condition as the appellant had already complied with the provisions of section 35F and that should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarified the differential quantity and produced inter-Office Memo dated 31.03.2011, and inter-Office Memo dated 06.04.2011. The Commissioner(Appeals) observed that the appellant had not produced a cogent proof by which the difference could be certified. In this context, the ld.Counsel drew the attention of the Bench to the Chartered Accountant s Certificate and the various case laws. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... glass bottles without obtaining any permission from the Commissioner. So, the assessee s submission during the time of personal hearing relating to Revised Daily Stock Account and Chartered Accountant s Certificate is not acceptable in the instant case. I find that why a difference in showing the two figures although both the figures in ER-1 ER-4 should have been prepared on the basis of figure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner(Appeals) while rejecting the appeal for non-compliance of pre-deposit under section 35F has also upheld the Order-in-Original without going into the merits of the case. Further the learned Commissioner(Appeals) was of the opinion that the appellant assessee was again required to comply with the provisions of section 35F though it may be the second round of litigation before him. In this regar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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