2005 (1) TMI 288

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....awal, Member (T)]. - Shri Jitendra Singh, learned Advocate, submitted that the Tribunal, vide Final Order No. 785/2004-B, dated 27-9-2004, has directed M/s. Parth Harsh Mills Pvt. Ltd. to deposit a sum of Rs. 5 lakh within a period of 8 weeks and remanded the matter to the Commissioner (Appeals) for deciding afresh the appeal filed by the applicants after affording an opportunity of hearing on the....

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....B and Final Order No. 785/2004-B, dated 27-9-2004 and had remanded the appeal to hear on merit by the Commissioner (Appeals); that this Tribunal cannot go into the merits of the case as the appeal was dismissed by the Commissioner (Appeals) for non-complying with the provisions of Section 35F of the Act. 4. We have considered the submissions of both the sides. There is force in the submissions ....