2012 (10) TMI 103

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....he department is delayed by 6 days. There is nobody to oppose their application for condonation of this delay, despite notice. Moreover the delay has been satisfactorily explained. The COD application is therefore allowed. The remaining application seeks stay of operation of the impugned order. On a perusal of the records and hearing the learned Additional Commissioner (AR), we are of the view tha....

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....y by Parliament by amending Section 35A of the Central Excise Act with effect from 11.05.2001. We have found a valid point in the above objection raised by the appellant. The learned Commissioner (Appeals) ought to have decided on the substantive issue on merits after giving the assessee a reasonable opportunity of adducing evidence and of being personally heard, instead of remanding the case for ....