9911796707
TMI Blog1999 (1) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : J.N. Srinivasa Murthy, Member (J)]. This is the party s appeal against the above captioned impugned order dated 4-8-1998 of the Commissioner (Appeals) Ahmedabad praying for setting aside the same and remand back for deciding the appeal on merits. 1. The facts of the case are that the appellants are engaged in manufacture of Medicaments falling under Chapter 30 of the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d/6/1995-96 for Rs. 37/453.85 as to why the wrongly availed modvat credit should not be recovered and Rule 57-I of the Central Excise read with Section 11-A of the Central Excise Act, and as to why the penalty should not be imposed under Rule 173-Q of the said Rules. The appellant replied it. The personal hearing was fixed on 22-10-1997 and Shri N.K. Shah for the appellant was heard. The Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repared to file the affidavit in support of the said ground. -The Ld. JDR has replied that the order of the Commissioner (Appeals) is justified, as there is a delay of 76 days, and the question of waiting for the amendment of the impugned order as alleged by the appellant before the Commissioner (Appeals) is a baseless claim , and not supported by any documents. The appellant having sat idle for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f appeal the same is enlarged. The letter dated 7-4-1998 is acknowledged by the Assistant Commissioner, which is produced in this case and nothing was heard about it. 4. The Ld. JDR has not replied to the submission of the appellant that they were not heard before passing the impugned order by the Commissioner (Appeals). It was required by him to give an opportunity and allow them to submit argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the reply of the Assistant Commissioner as the order-in-original was not cleared. When the notice itself was discharged the demand will not survive. So under these circumstances I find that the delay of 76 days in filing the appeal before the Commissioner (Appeals) deserves; to be condoned. Accordingly the said delay is condoned. Now the Commissioner (Appeals) has to here the appeal on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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