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2007 (9) TMI 679
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....h, SDR For the Respondent JUDGEMENT The instant applications filed by M/s. Advance Detergents Ltd., Pondicherry seek to waive predeposit and stay of recovery of (i) Rs. 4,86,936/- being the duty demanded and penalty of Rs. 25,000/- pertaining to the period April 2004 to Feb2005 (appeal No. E/108/2007) and (ii) Rs. 2,47,017/- being the duty demanded and penalty of Rs. 25,000/- pertaining to ....
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.... order. Ld. Counsel produced the said postal receipt. He prays that the matter may be remanded to the lower authority for verification as to whether the appeal had been received in time in his office. Ld. SDR submits that the appellants unit is located in Pondicherry and the appellants did not have to send the appeal from Delhi. Moreover, earlier, the appellants used to file appeals in person. Th....
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....pugned order shows that the lower authority did not consider the appellants submissions regarding timely dispatch of the appeal. It was in any case not proper that the Commissioner (Appeals) did not discuss the explanation furnished by the appellants for the delay while rejecting their appeal on the ground of limitation. I consider it necessary that the lower authority causes verification of the ....