2012 (12) TMI 985

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...., in the present petition, challenged an order dated 31-12-2010 and a further order dated 24-6-2011 passed by the Customs, Excise & Service Tax Appellate Tribunal. The petitioner had challenged the order-in-original before the Appellate Authority, viz. Commissioner by filing an appeal on 3rd February 2006. The order-in-original was dated 13th April 2004. The Commissioner, therefore by his order....

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....ication came to be dismissed by the order dated 24-6-2011. Hence this petition. Having heard the learned advocates for the parties and having perused the document on record we are of the opinion that the petitioner is required to be permitted to press the appeal before the Commissioner on merits. It is true that the Department heavily relies on the acknowledgment dated 13-4-2004. However, it is....