9911796707
TMI Blog2000 (12) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... Peeran, Member (J)]. This appeal arises from order in appeal passed by the Commissioner of Central Excise (Appeals) dismissing the appeal solely on the ground of delay in filing the appeal before him. The appellants had initially filed the appeal before the West Regional Bench of the Tribunal and prayed for transfer of this matter to this Bench before the Hon ble President of the Tribunal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal No. 647/CE/Ind dated 4-10-94, the appellants were under the impression that show the demand raised by show cause No. 55/94 did not survive and also under the impression that the order in appeal No. 16/94 did not survive being non-est order. However, the department took steps to recover the amount in terms of the order. Therefore, the appellants preferred the impugned appeal and there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal in time for consideration with request for condoning the delay on the ground that the impugned charges were not sustainable in law and the Collector should have condoned the delay. In support of his plea, the Counsel relied upon the decision of the Hon ble Supreme Court in the case of N. Balakrishnan as reported in AIR 1998 SC 322 wherein in similar circumstances, the Apex Court accepted the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the appellants and also the Apex Court decision in the case cited supra in similar circumstances. In this view of the matter, the impugned order is set aside and the matter remanded to the Commissioner (Appeals) to decide the case on merits taking into consideration the submissions made by the appellants that the impugned order in original is non-est for the reasons stated by them. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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