2002 (1) TMI 178

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..... -deposit of duty of Rs. 2,91,100.00, we find that the appeal itself is capable of being decided. We therefore take up the appeal for disposal after granting waiver as prayed for. 2. The assessees were operating under benefit of Notification Nos. 175/86 and of 1/93 from time to time. The demand of duty of the extent mentioned above was made on the ground that the assessees were using a bran .....

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..... d to do so. In this respect he cites certain judgments of the Tribunal. 3. In the case of Supreme Industries Ltd. v. CCE, Indore [1999 (114) E.L.T. 1003] the Tribunal held as invalid an application filed by Deputy Commissioner where the impugned order was passed by the Additional Collector. In the judgment of Malhotra Steel Products v. CCE, Mumbai-III [2000 (38) RLT 480] also the Commissio .....

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