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TMI Blog2024 (4) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... . Anil G. Shakkarwar, Member (Technical) For the Appellant : Shri Vinay S. Sejpal, Advocate & Ms. Sanya Bhatia, C.A. For the Respondent : Shri A.K. Srivastava, Assistant Commissioner, Authorised Representative. ORDER PER: BENCH We have heard from both the sides on the early-hearing application. 2. Learned Counsel for the Appellant submits that referring to Rule 3 of the Central Excise (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no. 140, respectively he further submits that signature and seal of the Director of the Appellant Company as authorized signatory is distinctly available at the end of the appeal memo whereas the findings of the Commissioner (Appeal) at para-19 relates to some other name Mr. Sindhu Loyal as the signatory and the same is not based on fact on record, for which appeal is required to be remanded back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of both the sides we consider it proper to remand the matter to the commissioner to decide the appeal on merit as per provision contained in Section 35(A) (4) of Central Excise Act, applicable to the service tax matter in view of Sub-Section 5 of section 85 of the Finance Act, 1994. 6. Early Hearing application and the appeal both are allowed with the above direction. Order of the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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