2009 (3) TMI 856

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.... Advocate, for the Appellant. Shri V.P.C. Rao, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - In COD application Nos. 323 & 325/2007, there is a delay of 25 days in filing the appeals. The appeals have been filed along with the COD applications. It was submitted that the (delay is caused due to oversight and the issue is and was contested before the authorities. The ....

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....-consider the issue. The learned Counsel drew our attention to Final Order Nos. 1350 to 1359/2008, dated 25-11-2008, wherein this Bench has clearly held that the Commissioner (Appeals) could not have remanded the matter to the Adjudicating authority, after the amendment to the provision of Section 128A of the Act. 4. We have heard the learned SDR and perused the records. 5. On peru....