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TMI Blog2000 (7) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... e stay application appeal arises from Order-in-Appeal No. 104/99(H-III)CE, dated 15-10-1999 passed by the Commissioner of Customs Central Excise (Appeals), Hyderabad rejecting the appeal solely on the delay in filing the appeal of 45 days. 2. The appellant is a proprietory concern and the Proprietor had produced medical certificate from the competent specialist giving the reasons of his havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the appeal in time is genuine and justifiable and therefore he prays for condonation of delay. 3. Appellant is not present. However, he has requested the case to be decided on merits in terms of documents and affidavits and submissions made. He has prayed in the stay application for waiver of Rs. 1,40,672/- being the duty payable under Rule 96ZP(3) of Central Excise Rules, 1944. He prays that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner has not decided the matter on merits. Therefore, while granting stay and recovery of the disputed amounts, appeal is taken up and remanded to the Commissioner (Appeals) for de novo consideration. The Commissioner (Appeals) shall grant an opportunity of hearing to appellants before deciding the case on merits. Ordered accordingly. 7. The stay application and appeal are disposed of in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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