Appeal dismissed by CESTAT due to non-compliance with Central Excise Act; case remanded to Commissioner. The appeal was dismissed by the Appellate Tribunal CESTAT, Ahmedabad due to non-compliance with section 35F of the Central Excise Act, 1944. The order was ...
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Appeal dismissed by CESTAT due to non-compliance with Central Excise Act; case remanded to Commissioner.
The appeal was dismissed by the Appellate Tribunal CESTAT, Ahmedabad due to non-compliance with section 35F of the Central Excise Act, 1944. The order was set aside, and the case was remanded to the Commissioner (Appeals) with the appellant given the liberty to file a stay petition. Subsequently, the appeal and stay petition were disposed of as per the remand.
The Appellate Tribunal CESTAT, Ahmedabad found that the appeal was dismissed for non-compliance with section 35F of the Central Excise Act, 1944 as no stay application was filed. The appellant agreed to file a stay application if the matter was remanded. The impugned order was set aside, and the matter was remanded to the Commissioner (Appeals) with liberty for the appellant to file a stay petition. The appeal and stay petition were disposed of accordingly.
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