2012 (9) TMI 705

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..... r. Shri N.R. Bhaskar, Advocate, for the Respondent. [Order per : N. Kumar, J.]. - Sri N.R. Bhaskar, learned Standing Counsel is directed to take notice to the respondent. 2. Heard the learned Counsels for the parties. 3. The assessee preferred an appeal against the order passed by the Commissioner of Central Excise (Appeals). There was a delay of 42 days in preferring the appeal be .....

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..... we are of the view that the Appellate Tribunal has taken a narrow view of the matter. An Appeal is a substantive right. The assessee should have a full opportunity to put forth his case and should be able to get relief, if any, in accordance with. 5. It is difficult to sustain the assessee's negligence. However, the assessee cannot also be let scot free. Now, he has preferred this appeal an .....

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