9911796707
TMI Blog2014 (12) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, survives. We are unable to accept such a reasoning of the impugned order. Section 35A(3) of Central Excise Act, 1944 provides that the Commissioner (Appeals) shall, after making such further enquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or appealed against. Sub-Section (4) of Section 35A of the said Act, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Matter remanded back - Decided in favour of assessee. - E/40286/2014 - FINAL ORDER NO. 40543/2014 - Dated:- 3-6-2014 - Shri Pradip Kumar Das and Shri Periasami, JJ. For the Appellant : Shri N. Viswanathan, Adv. For the Respondent: Shri M. Rammohan Rao, DC(AR) JUDGEMENT Per Pradip Kumar Das: The appellant filed this application for early hearing of the appeal. We take u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue. 3. On a perusal of the impugned order, we find that the matter was fixed for hearing on 21.10.2013, 28.10.2013 and 28.11.2013. The learned Counsel submits that they have not received the notice for hearing. The Commissioner (Appeals) observed that the appellant (respondent therein) had not filed any cross objection to the appeal filed by the Revenue and, therefore, Departments version ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f material on record as available. 4. We are not impressed with the submission of the learned Advocate. But, in our view, the impugned order is liable to be set aside on other reasons. 5. In our considered view, while disposing the Department s appeal, the Commissioner (Appeals) should have examined the grounds of appeal and relevant records as available and state the points for determinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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