2014 (12) TMI 370

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.... Per Pradip Kumar Das: The appellant filed this application for early hearing of the appeal. We take up this appeal hearing with the consent of both the sides. Early hearing application is dismissed as infructuous. 2. After hearing both sides and on perusal of the records, we find that the main contention of the learned Counsel for the appellant is that sufficient opportunity of hearing was not ....

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.... filed any cross objection to the appeal filed by the Revenue and, therefore, Departments version remains unrebutted and, therefore, survives. We are unable to accept such a reasoning of the impugned order. Section 35A(3) of Central Excise Act, 1944 provides that the Commissioner (Appeals) shall, after making such further enquiry as may be necessary, pass such order, as he thinks just and proper,....