2017 (4) TMI 701

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..... espondent. ORDER This appeal is directed against the impugned order dated 16-11-2010 passed by the Commissioner (Appeals), Central Excise, Jaipur. The ld. Commissioner (Appeals) has dismissed the appeal filed by the appellant on the ground that the appeal was preferred by the appellant beyond 3 months from the date of limitation provided in Section 85 of the Finance Act, 1994. 2. Shri Kuma .....

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..... so filed the affidavit executed by the authorized signatory of the appellant, stating that the Adjudication Order was not received either by the appellant or by any of its staff members prior to 25-6-2010. 3. Shri Daram Singh, the ld. AR appearing for the respondent reiterates the findings recorded in the impugned order. 4. Heard the ld. Counsel for both sides. 5. I find that the .....

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..... efore the Commissioner (Appeals). 6. Since the merits of the case have not been discussed by the Commissioner (Appeals) and the appeal was dismissed only on the ground of limitation, I am remanding the matter back to the Commissioner (Appeals) for passing a reasoned and speaking order after affording due opportunity of personal hearing to the appellant. The appeal is allowed by way of remand .....

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