2015 (8) TMI 295

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....azifdar, ACJ And G S Sandhawalia,JJ. For the Appellant : Mr Sukhdev Sharma, Adv. For the Respondent : Mr Abhishek Jaju, Adv. JUDGMENT S J Vazifdar, ACJ (Oral) We are informed that the appeals are against a common order and are identical in all respects. We, therefore, dispose of all the appeals by this common order and judgment. These appeals have been filed against the order of the CESTAT d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ral Excise, Delhi-III (Gurgaon) vs. B.E. Office Automation Products Pvt. Ltd, (2010) 249 ELT 24 that the compliance with the Section is necessary and that in the event of the failure to comply with the same, no appeal is deemed to have been instituted in the eyes of law. The Division Bench, in that case, dealt with Section 130 of the Customs Act, 1962, which is para materia to Section 35B(2) of th....