2012 (9) TMI 705

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ankar, Advocate, for the Petitioner. Shri N.R. Bhaskar, Advocate, for the Respondent. [Order per : N. Kumar, J.]. - Sri N.R. Bhaskar, learned Standing Counsel is directed to take notice to the respondent. 2. Heard the learned Counsels for the parties. 3. The assessee preferred an appeal against the order passed by the Commissioner of Central Excise (Appeals). There was a d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssee and the law laid down by the Apex Court, we are of the view that the Appellate Tribunal has taken a narrow view of the matter. An Appeal is a substantive right. The assessee should have a full opportunity to put forth his case and should be able to get relief, if any, in accordance with. 5. It is difficult to sustain the assessee's negligence. However, the assessee cannot also be let ....