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2016 (6) TMI 874

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..... passed by the Commissioner of Central Excise, Chennai II Commissionerate, Chennai. The Writ Court has further directed the appellate authority to entertain the appeal without insisting on the question of limitation for the reason that the appellant/petitioner had approached this Court as early as on 20.09.2015 itself. 2. Prayer in the writ petition is to issue a writ of certiorarified mandamus, to quash the order in original dated 01.09.2015, passed by the Commissioner of Central Excise, Chennai II Commissionerate, Chennai and consequently, to direct the respondent to permit the appellant/petitioner to cross examine the Chemical Examiner, whose report has been relied on in the order dated 01.09.2015. 3. Before the writ Court, submission .....

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..... rity to decide the appeal, on merits and in accordance with law, without relying upon the Chemical Examiner's report. The petitioner shall file the appeal within ten days from the date of receipt of copy of this order. The appellate authority shall entertain the appeal, without insisting on the question of limitation for the reason that the petitioner had filed the writ petition before this Court on 20.09.2015 itself. With the above observation, the writ petition is disposed of. No costs. Consequently, connected MP is closed." 6. Though, Mr.Hari Radhakrishnan, learned counsel for the appellant/petitioner contended inter alia that the writ Court ought to have setaside the order in original dated 01.09.2015, this Court is not inclined t .....

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..... iner's report in the matter of adjudication by the appellate authority, Mr.A.P.Srinivas, learned senior standing counsel appearing for the respondent reiterated that the impugned order in original dated 01.09.2015, passed by the Commissioner of Central Excise, Chennai II Commissionerate, Chennai, could still be sustained, without relying on the Chemical Examiner's report. 8. Such being the position, we are of the view that the appellant/petitioner has not made out a case for interference. Statute provides for an appeal remedy. As per Section 35-B of the Central Excise Act, a statutory appeal ought to have been filed within three months from the date on which the order sought to be appealed against is communicated to the Commissione .....

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