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2013 (11) TMI 625 - AT - Central ExciseCondonation of Delay – Appeal rejected on the ground of limitation – Supreme court gave direction to rehear the matter in proper forum - Held that:- The Hon’ble apex court have allowed leave to the appellant to withdraw and approach the Commissioner(Appeals) for redressal and its grievances giving specific direction – Relying upon ITC Ltd. Vs. UOI [1990 (8) TMI 173 - SUPREME COURT OF INDIA ] - The learned Commissioner(Appeals) have misconstrued the direction given by the Apex court wherein in so many words it has directed him to consider the appeal of the appellant on merits taking notice of the time already spent in pursuing its matter before wrong forum - It is further noteworthy that the Constitution of India gives the special powers to Supreme Court of India to pass any order in the interest of justice under Article 142 of the Constitution of India. It is a fit case to condone the delay in preferring the appeal before the Commissioner(Appeals) in terms of the order of the Hon’ble Supreme Court - thus the matter is remanded before the Commissioner(Appeals) - Commissioner (Appeals) shall hear the appellant and decide the issue on merits without insisting on any pre-deposit – Appeal allowed by way of remand – Decided in favour of Assessee.
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