2012 (10) TMI 103

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.... per: P.G. Chacko]. The appeal of the 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 Com....

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....ommissioner (Appeals) had been taken away 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 h....

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....s, the findings recorded by the Commissioner (Appeals) as regards natural justice are tenable.   3. In order to enable the original authority to undertake de novo adjudication of the case in accordance with law and the principles of natural justice, we set aside the orders of both the authorities and allow this appeal by way of remand. It goes without saying that copies of all the relied-u....