9911796707
TMI Blog2014 (7) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Act, 1944 - The said adjudication order is totally silent on the interest which was demanded by the appellant, presumably, vide his letter dated 26.6.2012 - Matter remanded back to be heard and disposed of by the first appellate authority on merits - Decided in favour of assessee. - Appeal No. : E/10071 of 2013 - - - Dated:- 17-10-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he absence of any representation from the applicant. 3. After hearing the learned departmental representative and perusal of the record, we find that application for condonation of delay which has been filed by the applicant before the Tribunal is not correct as the appeal has been filed before the Tribunal within time as provided in the provisions of Central Excise Act, 1944. Accordingly, we d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assistant Commissioner Central Excise, Division- Valsad. The first appellate authority in the impugned order has recorded that against this letter, appellant has preferred an appeal on 19.09.2012 which should be within time. In our view, the first appellate authority should have considered the appeal and disposed of the same on merits instead of holding that the appeal has been filed by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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