2012 (3) TMI 624

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..... DGEMENT 1. Heard. Admit on the following substantial question of law. Whether in the facts and circumstances of the case, the CESTAT was justified in dismissing the appeal on the ground that it has been filed before the Commissioner (Appeals) beyond condonable period of limitation as provided under Section 35 of the Central Excise Act, 1944 ? 2. By consent of both the parties, the appe .....

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..... ppeal filed by the assessee was pending before the Commissioner of Central Excise (Appeals). Thereupon, the assessee requested the Office of the Assistant Commissioner of Central Excise to transfer the appeal paper book to the Office of the Commissioner of Central Excise (Appeals). It appears that on 3rd May 2010, the appeal paper book filed by the assessee was transferred by the Officer of the As .....

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..... Appeals) within the period of limitation prescribed under the Act is not in dispute. It is not in dispute that the appeal memo with the application seeking waiver of predeposit was in fact delivered in the Office of the Assistant Commissioner of Central Excise, which is also situated in the same building in which the Office of the Commissioner of Central Excise (Appeals) is situated. In the ordina .....

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