2012 (1) TMI 53

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..... to have taken a lenient view in the matter after all the appellant was not going to gain anything by not filing the appeal and the reasons given by the appellant was the mistake of its counsel who had also filed his personal affidavit. Therefore, Tribunal is directed to decide the appeal in accordance with law – Decided in favor of assessee. - Central Excise Appeal No. 151 of 2011 - - - Dated:- .....

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..... have perused the impugned order dated 20.12.2010 passed by the Tribunal. Vide order dated 19.07.2011, the Curt had directed the appellant to file the personal affidavit of the counsel appearing before the Tribunal. In view of the aforesaid order, Sri Priyadarshi Manish has filed his personal affidavit in which it has been stated that he was representing the appellant in some other case before .....

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..... nd would not have gained anything from not filing the appeal within limitation. We are of the considered opinion that the Tribunal ought to have taken a lenient view in the matter after all the appellant was not going to gain anything by not filing the appeal and the reasons given by the appellant was the mistake of its counsel who had also filed his personal affidavit. In this view of the .....

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