2013 (3) TMI 45

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..... llans but could not be produced before the authorities below for the reason that the said challans were received after the order-in-original was passed by the adjudicating authority on 28/12/11 and the Commr. (Appeal) has passed an ex parte order. Order of the Commr. (Appeal) set aside and the matter is remanded to back for considering the issue afresh. - Excise Appeal No.-699/2012 - S-22/ .....

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..... ed by M/s. Usha Martin which is evident from their letter dated 29th February, 2012 alongwith relevant challans. However, he fairly accepted that the said letter was not placed before the authorities below. 3. The Ld. A.R. pointed out that in the present case the appeal was dismissed by the Ld. Commr.(Appeals) for non compliance with the Provisions of Section 35F of CEA, 1944. 4. After hearing .....

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..... e received after the order-in-original was passed by the adjudicating authority on 28/12/11 and the Ld. Commr. (Appeal) has passed an ex parte order. In these circumstances, the order of the Ld. Commr. (Appeal) is set aside and the matter is remanded to the Ld. Commissioner (Appeal) for considering the issue afresh. Both sides are at liberty to produce necessary evidences in support of their case. .....

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