2012 (8) TMI 6

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..... ation of delay) has not considered by the Commissioner (Appeals) holding that the reason stated is not satisfactory - matter remand back to the Commissioner (Appeals) to pass an order on merits after giving reasonable opportunity to the appellants - C/704/10 - - - Dated:- 3-1-2012 - Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Shri.C.Subba Reddy, Advocate for appellant Shri.Sanj .....

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..... The contention of the appellant (for condonation of delay) has not considered by the Commissioner (Appeals) holding that the reason stated is not satisfactory. 4. We have considered the submission of the appellant as the demand of duty made on the basis of the assessment of bill of entry dated 05/05/2009. Thereafter the appellant approached to the adjudicating authority on 21/05/2009 for giving .....

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