https://www.taxtmi.com/caselaws?id=327693 The High Court set aside the impugned order of the first appellate authority and the Single Judge, remanding the case to the Additional Commissioner of Central Excise for reconsideration. The appellant must fulfill conditions including depositing 7.5% of the duty demanded and paying costs to the respondent. The Court emphasized the importance of considering substantial questions and defenses to avoid miscarriage of justice. The decision ensures a fair hearing and upholds the statutory limitation period for filing appeals under the Central Excise Act. en-us Tue, 29 Mar 2016 00:00:00 +0530 Mon, 13 Feb 2017 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327693 The High Court set aside the impugned order of the first appellate authority and the Single Judge, remanding the case to the Additional Commissioner of Central Excise for reconsideration. The appellant must fulfill conditions including depositing 7.5% of the duty demanded and paying costs to the respondent. The Court emphasized the importance of considering substantial questions and defenses to avoid miscarriage of justice. The decision ensures a fair hearing and upholds the statutory limitation period for filing appeals under the Central Excise Act. Case-Laws Central Excise Tue, 29 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327693