2013 (5) TMI 704

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..... Ravani, Advocates, for the Respondent. ORDER We heard learned advocates, Mr. Kuntal Parikh for the petitioners, Mr. Champaneri and Mr. Ravani for the respondents. Considering the disputes involved, the petition at the request of the learned advocates is taken-up for final hearing at the admission stage. 2. The petitioner has challenged an order dated 11-1-2012 passed by the Customs Excise and S .....

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..... uarantee for such amount. Since within the time permitted by the Appellate Commissioner, the petitioners did not comply with such condition, on 22-12-2009, the Commissioner (Appeals) dismissed both the appeals filed by the petitioners with respect to duty demand and the penalties. 5. The petitioners thereupon approached the Tribunal. The Tribunal, by an order dated 28-9-2010 granted six weeks tim .....

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..... of the opinion that the petitioners' appeals are required to be heard on merits. For such purpose, the order of the Tribunal dated 11-1-2012 is set aside. Consequently, the order passed by the Commissioner (Appeals) on 3-12-2010 dismissing the petitioners' appeals is also set aside. Resultantly, appeals before the Commissioner (Appeals) shall be heard on merits. Petition is disposed of accordingly .....

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