2015 (10) TMI 828

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..... er adjudicating authority will decide on fine and penalty which resulted in delay of 50 days in filing appeal – Held that:- Commissioner (A) in impugned order remanded matter to adjudicating authority on ground that appellants have already obtained amendment of advance licence from licensing authority and directed original authority to consider case based on advance licence – Since on merit case a .....

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..... ant : Shri Madhava Yathigiri, Chartered Accountant For The Respondent : Shri B. Balamurugan, AC (AR) Per R. Periasami The appellant has filed application for condoning the delay of 50 days in filing the appeal. On 18.11.2014, the appellants received the order of the Commissioner (Appeals) dated 31.10.2014. The learned consultant submits that the Commissioner (Appeals) on merit has r .....

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..... e matter to the adjudicating authority on the ground that the appellants have already obtained the amendment of advance licence from the licensing authority and directed the original authority to consider the case based on the advance licence. Since on merit the case already remanded to adjudicating authority, the question of imposition of fine and penalty is linked to the merits of the case which .....

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