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TMI Blog2018 (5) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... sion only on the argument of the learned AR, however the grounds of appeal made by the appellant was not touched upon. Therefore the order does not appear to be speaking order - the order passed by this Tribunal without considering the grounds of appeal is required to be recalled - appeal restored. - E/1504/07 - M/85420/2018 - Dated:- 28-3-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) AND SHRI C J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 3 months could not be made, therefore the delay of 127 days kindly be condoned. As regard ROA application, he submits that it is due to fault of the advocate on record of Shri G.L. Deshpande the matter was decided ex-parte on 23rd March 2017, when the matter was called for hearing the advocate did not appear for reasons not known to the applicant, therefore the order was passed ex-parte. The su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Zaki Ishrati vs. CCE, Kanpur- 2011 (272) ELT 696 (Tri.-Del.) (iii) Pankaj Oxygen Ltd. vs. CCE, Raipur - 2010 (262) ELT 967 (Tri.-Del) (iv) N. Sengottaiyan Vs. Shanmughavadivu - CRP (NPD) No. -2161 of 2011 and M.P. No. 1 of 2011 4. We have carefully considered the submissions made by both sides. As regard the delay in filing the ROA application, we find that the reason stated for de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law to be place of removal. Accordingly value of clearance made therefrom shall be the assessable value of cleared goods. 5. In view of the settled position of law as stated by the Id. adjudicating authority in para 7 of his order, appreciating the depot to be place of removal, his order is confirmed and assessee's appeal is dismissed. From the above order, we find that the order was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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