2013 (11) TMI 101

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. (AR) PER : P R Chandrasekharan The appeal and stay application are directed against Order-in-Appeal No. AGS(56)/154/2012 dated 12/03/2012 passed by Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. Vide the said order, appeal filed by the appellant M/s. The Latur District Central Co-op Bank Ltd. was dismissed for non-compliance of the provisions of Section 35 F of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is ordered mechanically without application of mind, such orders are not sustainable in law. In view of the above, the Ld. Counsel submits that the matter should be remanded back to the appellate authority either to pass a speaking order on pre-deposit or for disposal of the appeal on merits. 4. The Ld. Superintendent (AR) appearing for the Revenue reiterates the findings of the lower appellate....