2009 (7) TMI 273

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..... without hearing the appellants and has wrongly applied the provisions of limitation prescribed in the Central Excise Act, 1944 instead of the provisions applicable to the appellants under the Finance Act, 1994 under which the statutory period of limitation is 90 days from the date of communication of the order of adjudication along with power of con-donation of delay of further period of 90 days- .....

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..... consent of both sides. 2. The Commissioner (Appeals) has dismissed the appeal filed before him against the demand and penalty on the ground that the statutory period of limitation is 60 days from the date of communication of the adjudication order and that the delay of a further period of 30 days can be condoned on satisfactory explanation. He has passed the impugned order without hearing the .....

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