2008 (3) TMI 698

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.... Birdi, SDR, for the Respondent. [Order]. - This appeal filed by the assessee is against an order passed by the Commissioner (Appeals) dismissing their appeal (filed against an adverse order of the original authority) on the ground of non-compliance with Section 35F of the Central Excise Act. The assessee's appeal before the lower appellate authority was against a demand of duty of Rs. 1,76,....

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.... the Commissioner (Appeals) relied on a judgment of the Hon'ble Supreme Court [1981 (8) E.L.T. 676 (S.C.)], wherein it was held that the appellate authority under the Customs Act was competent to reject an appeal for non­compliance with Section 129E of the Customs Act. Section 129E of the Customs Act is pari materia with Section 35F of the Central Excise Act. The apex court, in the cited judge....