2013 (4) TMI 157

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..... S.S. Kang: In this case, Registry raised the issue regarding maintainability of the appeal filed by the present appellant. 2. Heard both sides. 3. Shri Benu Ramesh Agarwal, appellant is a partner M/s Sunil Forging & Steel Industries. The adjudication order was passed demanding duty from the firm and penalties were imposed on the firm as well as on the partner. The adjudication order was challe .....

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..... the Commissioner (Appeals) feels that the appellant should have filed separate appeal, he should have given an opportunity to file appeal. The appellant relied upon the Tribunal's Single Bench division in the case of Sameer T.Thakkar Vs. Commissioner of Central Excise, Mumbai-IV reported in 2004 (166) ELT 173 and Gouranga Bank Vs. Commissioner of Customs (Prev) reported in 2009 (246) ELT 344. In t .....

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..... Central Excise Officer, lower in rank than a Commissioner of Central Excise, may appeal to Commissioner (Appeals) within 60 days from the date of communication to him of such decision or order. 6. From reading of the above provisions, it is clear that any person aggrieved by the order passed by the adjudicating authority has to file appeal. In the present case, no appeal has been filed by the pre .....

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