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2013 (12) TMI 282

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..... order dated 10.9.2012 on account of inadvertent oversight - Only the excise appeal was liable to be dismissed on the stated ground - the final order dated 10.9.2012 is recalled insofar as it affects the customs appeal, and the appeal is restored to its original number – Decided in favour of Assessee. - Appeal Nos. C/2302/2010 & Excise Appeal No. E/720/2011 - - - Dated:- 12-4-2013 - SHRI P.G. C .....

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..... nd therefore the final order passed by this bench on 10.9.2012 dismissing the said appeal for want of pre-deposit is liable to be recalled and the said appeal to be restored. We have heard the learned Superintendent (AR) also who has given an account of the proceedings in the two appeals. 2. After considering the submissions, we find that the appellant in appeal No. E/720/2011 was the DTA unit o .....

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..... e find that the dismissal of the customs appeal for non-compliance with Section 35F of the Central Excise Act was an apparent error which crept into the final order dated 10.9.2012 on account of inadvertent oversight. Only the excise appeal was liable to be dismissed on the stated ground. 4. In the result, the final order dated 10.9.2012 is recalled insofar as it affects the customs appeal, and .....

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