2008 (5) TMI 434

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....RESENTED BY :        Shri Sayed Tausif Ali, Sr. Manager (Taxation), for the Appellant. Shri K. Sambi Reddi, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - As the issue lies in a short compass, the appeal itself is taken up for disposal along with the misc. application for early hearing and the stay application. This appeal has been ....

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....es, 2002 was also imposed. He stated that the appellant filed an appeal against the said Order-in-Original. The appeal has been acknowledged by the inward clerk under the stamp of "Office of the Commissioner of Customs & Central Excise, Hyderabad-III". The appeal was filed along with application for waiver of pre-deposit and stay of demand under Section 35F of the Central Excise Act, 1944. Subsequ....

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....uthority. In spite of the above request, the Assistant Commissioner passed an Order of Detention under Section 11 of the Central Excise Act, 1944 even without providing an opportunity of being heard to the appellant. Against the said Order of Detention, an appeal was filed before the Commissioner (Appeals), Hyderabad-III Commissionerate. The learned Commissioner (Appeals) held that the appeal cann....

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....2006 along with the stay application. We find from records that there is a seal of the O/o. Commissioner of Customs & Central Excise Hyderabad-III Commissionerate, Hyderabad with date 3-5-2006 for having received the appeal. However, the appeal has been filed in the wrong forum. The concerned authority, who received the appeal papers from the appellant, ought to have guided the appellant properly.....