ORDER
S.S. Sekhon, Member (T)
1. Heard both sides.
2. Issue is demands consequent to the abatement claimed for the period 2.9.99 to 14.1.2000 on account of a transformer burn cut restored was rejected on account of redemption notice having been delayed and filed only on 17.1.2000 when 15.1.2000 was a Saturday and 16.1.2000 a Sunday and the Commissioner’s finding that the same could have been filed on 15.1.2000 in the Control Room of his office which is said to be operational 24 hours 7 days a week, the condonation of effecting the same on 17.1.2000 was not condoned.
3. On a perusal of rule 96ZO(2) it is apparent that no such Control Room of Commissioner is mentioned as the office where the intimation was required to be filed, it mentioning an Assistant Commissioner and copy to Range Superintendent. Prima facie the Commissioner’s reasoning cannot be upheld and full waiver of pre deposit and stay is required to be ordered and granted.
4. Application disposed of ordering accordingly.