2015 (10) TMI 828

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....ountant For The Respondent : Shri B. Balamurugan, AC (AR) Per R. Periasami The appellant has filed application for condoning the delay of 50 days in filing the appeal. On 18.11.2014, the appellants received the order of the Commissioner (Appeals) dated 31.10.2014. The learned consultant submits that the Commissioner (Appeals) on merit has remanded the matter to the adjudicating authority.....

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....und that the appellants have already obtained the amendment of advance licence from the licensing authority and directed the original authority to consider the case based on the advance licence. Since on merit the case already remanded to adjudicating authority, the question of imposition of fine and penalty is linked to the merits of the case which is pending before adjudicating authority. When t....