2022 (12) TMI 910

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..... artered Accountant for the appellant Shri Vinod Kumar, Assistant Commissioner (AR) for the respondent ORDER PER: S.K. MOHANTY Heard both sides and perused the records. 2. The applicant has filed this application seeking early hearing of the appeal. The prayer made by the applicant is considered and accordingly, the early hearing application is allowed. 3. Since the issue lies in a narrow com .....

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..... rits. Since he has not discussed the merits of the case and simply dismissed the appeal for noncompliance with the requirement of Section 35F of Central Excise Act, 1944, we are of the opinion that the matter should go back to Commissioner (Appeals) for a decision on merits insofar as the appeal is concerned. Therefore, by setting aside the impugned order, the appeal is allowed in favour of the ap .....

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