2012 (4) TMI 176

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.... Shri S.K.Gaule   Both the Revenue and the Assessee are in appeal.   2. The Application filed by the Assessee is for condonation of delay of 37 days in filing their Appeal before the Tribunal. In view of reasons explained in the Application, the delay is condoned.   3. After hearing both sides, we find that the Appeals itself can be disposed of at this stage. The issue invo....

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....ata, vide Tribunal's Order No.S-38-39/A-49-51/KOL/08 dated 08.01.2008 and also in the cases of Automatic Small Scale Industries & Others vs. CCE, Kolkata-II and CCE, Kolkata-II vs. Bansal Hardware Stores & Others, vide Tribunal s Order No.A-61-70/KOL/2012 dated 08.02.12, on similar facts and circumstances, remanded the matters to the lower Adjudicating Authority for deciding it afresh. Therefore, ....