{"id":142625,"date":"2001-03-02T00:00:00","date_gmt":"2001-03-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-sanjay-sales-corpn-vs-commissioner-of-customs-on-2-march-2001"},"modified":"2015-11-14T04:15:17","modified_gmt":"2015-11-13T22:45:17","slug":"ms-sanjay-sales-corpn-vs-commissioner-of-customs-on-2-march-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-sanjay-sales-corpn-vs-commissioner-of-customs-on-2-march-2001","title":{"rendered":"M\/S. Sanjay Sales Corpn. vs Commissioner Of Customs, &#8230; on 2 March, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">M\/S. Sanjay Sales Corpn. vs Commissioner Of Customs, &#8230; on 2 March, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> J.H. Joglekar, Member (T) <\/p>\n<p> 1. When this application was called out, none appeared. However the issue being small, we have taken up the appeal for disposal on granting waiver of predeposit of Rs.2,53,963\/-.\n<\/p>\n<p> 2. The differential duty was charged on fuel oil and food items. The issue of the order in assessment was delayed by about six months. The appellant filed the appeal after about 30 days after the period prescribed for such filing before the Commissioner (Appeals). Since no application for condonation was made the Commissioner dismissed the appeal.\n<\/p>\n<p> 3. Citing the Supreme Court judgement reported in [1992 (194) ITR 645]. It is pleaded that even before the appeal is dismissed on limitation, personal hearing has to be given. It is also claimed that the assessees have a strong case on merits.\n<\/p>\n<p> 4. On perusal of this submissions, we allow the appeal, remand the proceedings back to the Commissioner (Appeals), He shall condone the delay in filing of the appeal and proceed to hear the appellant on merits.\n<\/p>\n<p> (Pronounced in Court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai M\/S. Sanjay Sales Corpn. vs Commissioner Of Customs, &#8230; on 2 March, 2001 ORDER J.H. Joglekar, Member (T) 1. When this application was called out, none appeared. However the issue being small, we have taken up the appeal for disposal on granting waiver of predeposit of Rs.2,53,963\/-. 2. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-142625","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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