9911796707
TMI Blog2024 (4) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appeal is admitted - it is conceded that in the Order-in-Appeal the name referred by the Commissioner (Appeal) is not matching with the name available in the appeal memo - HELD THAT:- Having regard to the fact that Section 35(A)(4) dictates that the order of the Commissioner disposing of the appeal shall state the points for determination, the decision their on and the reason for such de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative. 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 (Appeals) Rules, 2001, Learned Commissioner (Appeals) had rejected their appeal without passing an order on merit despite the fact that he had admitted the appeal, heard the parties same and kept the order reserv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to the Commissioner (Appeal) for re-hearing and decision on merit. 3. Learned Authorised representative is present and took note of the submission. He concedes that in the Order-in-Appeal the name referred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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