2012 (6) TMI 220

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....t the appeal itself could be disposed off at this juncture as the issue lies in narrow compass and after allowing the Stay Petition, we take up the appeal itself for disposal.   2. After hearing both sides for some time, we find that the appeal was dismissed by Commissioner (Appeals) for non-compliance with the provisions of Section 35F of Central Excise Act, 1944, inasmuch as the appellant ....