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TMI Blog2013 (11) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... nd such an action on the part of the lower authorities, by sidelining the directions of the higher authorities shakes the faith of general public in the judicial system and such action need to be avoided – order set aside – matter remanded back to the Commissioner (Appeals) - it is not open to Commissioner (Appeals) to go into the question of filing or non-filing of appeal – Decided in favour of Appellant. - Excise Appeal No.69 of 2011-EX[SM] - ORDER NO . FO/ 56905 /2013-SM(Br) - Dated:- 3-7-2013 - Archana Wadhwa, J. For the Appellant : Shri Sunil, Adv. For the Respondent : Shri A K Jain, AR PER : Archana Wadhwa After hearing both sides, I find that demand of duty of Rs.52,328/- was confirmed against the appellant by the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the appeal is regarding the failure on the part of Commissioner (Appeals) to consider the matter on merits and to deny opportunity to the appellants of being heard on the point in issue which was specifically raised in the memo of appeal. Since order dated 19.1.2006 does not disclose consideration of any of those points on merits and the appeal having been dismissed solely on the ground of procedural lapse, for the reasons stated above, the said order cannot be sustained and matter needs to be remanded to the Commissioner (Appeals) to hear the appellants on merits of the case and to decide the said appeal taking into consideration the grounds as revealed from the copy of the order which was furnished to the office of the Commissioner b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, order dated 30th April 2009 is hereby recalled. Appeal No.1391/06-SM is restored to the Board. Order dated 19.01.2006 being order-in-appeal No.07/CE/MRT/II/2006 dated 19.01.2006 passed by the Commissioner (Appeals) Meerut-II is hereby set aside and matter is remanded to the Commissioner (Appeals) to dispose of the appeal in accordance with law bearing in mind the observations here in above. The application and the appeal are accordingly disposed of in above terms." 5. As is clear from the above, Tribunal after accepting the appellants' stand of filing the appeal before Commissioner (Appeals) remanded the matter to him for decision on merits. Commissioner (Appeals) in de novo proceedings instead of disposing of the appeal on meri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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