1997 (11) TMI 166

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....lay Application has also been filed by the appellants though more than 3 months have passed after the date of communication of the order-in-original to the appellants. The appeal lacks substance and is dismissed as time barred as well as unsubstantiated. The appellants have availed the impugned order." 2. Shri Bipin Garg, ld. Counsel appearing for the appellants submits that the appellants had filed the appeal in Form EA-I. He submits that in the appeal it was indicated that the brief facts of the case and the Grounds of Appeal shall be submitted later on and there was prayer seeking reliefs. The ld. Counsel submitted that there was another prayer in the appeal that they may be granted a personal hearing. He submits that the ld. Com....

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.... the present appeal by the same ld. Commissioner (Appeals). He, therefore, prays that the appeal may be remanded for de novo consideration by the Commissioner (Appeals). 4. Opposing the request for de novo consideration of the appeal by its remand Shri P.K. Jain, ld. SDR submitted that Rule 213 is very clear. He submits that to be an appeal the brief facts of the case and the Grounds of Appeal be set out because in the absence of this no decision whatsoever can be taken and the appeal itself cannot be termed as appeal. He submits that in the present case the appellants had only furnished statistical information in Form EA-I. This statistical information cannot be termed as an appeal. He submits that Rules are very clear on the subje....