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TMI Blog2013 (5) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... proceed ahead and dispose the matter on merits. Instead doing so, the first appellate authority has rejected the stay petition and appeal u/s 35A without assigning any reasons. Accordingly, the impugned order is set aside and the appeal is remanded back to the first appellate authority to reconsider the issue afresh. - Appeal No.E/10258/13 - - - Dated:- 7-3-2013 - Mr. M.V. Ravindaran and Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition and appeal filed by the appellant on a ground which, suffice to say, does not exist Central Excise Law. In order to appreciate the correct situation, we reproduce the entire order of the Commissioner (Appeals) which is as under: 3. Date of Order in Original is not in dispute. What is in dispute is the date of receipt of Order in Original which he claims to be17.02.2011. But there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, still said factual verification report is still awaited, even today. 5. Under these circumstances, such ex-facie, non -serious Appeal and Stay Application can't be allowed to be left pending, indefinitely. It is not serving any purpose, wasting valuable office time. Hence, it will be appropriate to decide this matter at this stage itself, as both the parties are not serious in pursuing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original is not served upon the appellant on the date as mentioned and it was bounden of the first appellate authority to consider the date of service as 17.02.11 and proceed ahead and dispose the matter on merits. Instead doing so, the first appellate authority has rejected the stay petition and appeal under the provisions of Section 35A without assigning any reasons. In our view, the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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