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TMI Blog2014 (6) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh the same, I find that it was received by the office of Commr. (Appeals) on 29-7-2009. The appellant had filed the appeal along with stay application, but not in the proper format, as prescribed for filing the appeal. However, it is not in dispute that the Department has received the said appeal memorandum and acknowledged the same on 29th July, 2009. No defect memo was issued to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dr. D.M. Misra, Member (J) Shri Amitabh Chatterjee, Consultant, for the Appellant. Shri K.P. Das, Supdt. (AR), for the Respondent. ORDER This is an application filed seeking waiver of pre-deposit of duty of Rs. 2,29,917/- and equal amount of penalty imposed under Section 11AC of the CEA, 1944. 2. At the outset, the ld. Consultant appearing for the applicant has submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CEA, 1944. The date of appeal should be reckoned from the date of filing the appeal in proper format. 5. After hearing both sides, I find that the appeal itself could be disposed off at this stage. Consequently, after waiving the requirement of pre-deposit of dues adjudged, I take up the appeal for disposal with the consent of both sides. 6. I find from the records that the appellant had f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the purpose of Section 35A of CEA, 1944 and defects removed thereafter cannot be considered as the date of filing of the appeal before the office of Commissioner, Central Excise (Appeals). Thus, there is no delay in filing appeal before the ld. Commissioner (Appeals). Also, I find that the ld. Commr. (Appeals) has not decided the appeal on merit. In these circumstances, the case is remitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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