2015 (12) TMI 795

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. P.M. Saleem, Member (Technical) For the Petitioner : Ms Bharati Chauhan, Authorised Representative. & Shri J Nagori, Authorised Representative. For the Respondent : Shi Anand Mishra, Advocate. ORDER Per : Mr. P.K.Das; These appeals are arising out of a common order and therefore, all are taken-up together for disposal. 2. After hearing both the sides and on perusal of the re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ative for Revenue is that the Commissioner (Appeals) proceeded on the basis of erroneous facts and therefore, the law followed by the Commissioner (Appeal) is wrong. In this context, the learned Authorised Representative for the Revenue drew the attention of the Bench to the relevant portion of the impugned order. It was observed that the respondent applied for extension of warehousing period befo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....same have been communicated to the respondent vide letter F.No. BVR/PBW/08/2003-04 dated 26.5.2008 issued by the Superintendent of Central Excise, AR-1, Bhavnagar. The personal hearing in the case before the commissioner (Appeals) was held on 23/6/2008 which was attended by the employee of the respondent and their consultant. At the time of attending the hearing, the respondent was well aware that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Appeals) cannot be sustained. In our considered view, the Commissioner (Appeals) is required to ascertain the correct fact and thereafter decide the matter in accordance with law. It is apparent that the respondent had not given the correct fact and therefore, such order cannot be sustained. The other issues as raised by both the sides would be required to decide after considering the correct fac....