2020 (11) TMI 623

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....L) Shri N.K.Chowdhury & Shri Arijit Chakraborty, Advocates for the Appellant Shri A.Roy, Authorized Representative for the Respondent ORDER P.K.CHOUDHARY : We find that the learned Commissioner(Appeals) has dismissed the appeal filed by the appellant before him on the ground of noncompliance with the provisions of section 35F of the Central Excise Act, 1944, without going into the m....