2015 (7) TMI 791

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....pondent. ORDER This appeal has been filed by the appellant M/s. Neesa Leisure Limited against O-I-A No. 101/2013(Ahd-III)SKS/Commr(A)/Ahd, dated 15-6-2013. 2. The issue involved in the present proceedings is whether summons issued to the appellant can be treated as an appealable decision or order passed by the adjudicating authority as per provisions of Section 35 of the Central Exci....

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....summons issued to the appellant was not an appealable order and was only a notice for giving certain information. Learned AR strongly defended the order passed by the first appellate authority. 5. Heard the learned AR and perused the case records. It is observed from the case records that appellant has not appeared for personal hearings on the previous occasions when the case fixed and tod....