2015 (2) TMI 753

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..... P. Thomas, A.R. JUDGEMENT Per : Mr. H.K. Thakur; This appeal has been filed by the appellant against OIA No. 293/2012 (STC)/SKS/Commr(A)/Ahd dated 20.12.2012. Under this OIA dated 20.12.2012, first appellate authority has dismissed the appeal filed by the appellant as time barred without going into merits of the case. 2. Shri Vipul Khandhar (Chartered Accountant) appearing on behalf of the ap .....

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..... T 791 (Tri. Bang.)]        (d) Margra Industries Limited vs. CC, New Delhi - [2006 (202) ELT 244 (Tri. LB)]        (e) Rajesh Textile Industries vs. CCE< Ahmedabad - [2010 (252) ELT 242 (Tri. Ahmd.)] 3. Shri G.P. Thomas (AR) on the other hand argued that dispatch of OIO dated 12.01.2011 at the correct address is sufficient compliance o .....

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..... er passed by the first appellate authority is required to be set-aside. Accordingly, the OIA dated 20.12.2012 passed by Commissioner (Appeals) is set-aside and the matter is remanded back to him for passing the order on merits after giving an opportunity of personal hearing to the appellant to argue his case. 5. Appeal filed by the appellant is allowed by way of remand to the first appellate auth .....

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