2011 (3) TMI 1208

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....sed Representative (SDR) for the respondent Per: Ashok Jindal: The appellants are in appeal against the impugned order wherein the appeal of the appellants was dismissed by the lower appellate authority for non-compliance with the provisions of Section 35F of the Central Excise Act, 1944.  2. The facts of the case are that the appellants filed an appeal against the adjudication or....

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....unity to contest their case by the lower appellate authority. Hence the impugned order requires to be set aside. 4. After hearing both sides, we note that the impugned order is not passed on merits but has been passed for non-compliance of the provisions of Section 35F of the Central Excise Act, 1944. We find that the appeal can be disposed of at this stage itself.Therefore, after granting wai....