2012 (4) TMI 179

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..... applicant. Thus, after waiving the requirement of pre - deposit, delay of one day is condoned and matter is remanded back to Commissioner (Appeals) to decide the Stay Petition as well as Appeal on merit. - Ex. Appeal No.156/10 - - - Dated:- 28-3-2012 - SHRI S. K. GAULE, DR. D. M. MISRA, JJ. Shri Rathindra Nath Bandhopadhyay, Adv. for the Applicant (s) Shri D. K. Nath, Dy. Commr. ( .....

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..... not file appeal in time. Accordingly, there is a delay of one day. The contention is that the ld. Commissioner (Appeals) has dismissed their appeal without hearing them. 4. The ld.A.R. appearing for the Department reiterated the findings of the ld. Commissioner (Appeals). 5. We find that the ld. Commissioner (Appeals) has dismissed the appeal under Section 35 of Central Excise Act, 1944, f .....

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