2011 (1) TMI 295

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....enue   Per Shri Justice R.M.S. Khandeparkar:   This appeal is being heard in terms of the order passed in Stay Application No.3160 of 2009.   2. This appeal arises from the order dated 1.9.2009 passed by the Commissioner (Appeals), Gurgaon. By the impugned order, the appeal was dismissed for non-compliance of the requirement of Section 35F of the Central Excise Act, 1944. The Com....

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....remains that the said decision related to the period prior to July 2000 whereas the period involved in the present matter is for subsequent period. Undoubtedly, this difference will have to be taken into consideration while deciding the issue by the lower authority.   4. In the facts and circumstances of case, however, we find that in order to enable the appellants to pursue lower appellate ....