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2013 (7) TMI 241 - CESTAT BANGALOREAppeal to Tribunal in case of Rebate under Rule 18 of the Central Excise Rules – As regards rejection of rebate claim, Appellant preferred an appeal to the Commissioner (Appeals) - There was a delay of four days in the filing of that appeal – Commissioner (A) dismissed the appeal as time barred – Against the order of Commissioner (A), appellant filed an appeal to Tribunal - remedy available to the appellant is an application to the Central Government under Section 35EE of the Act (revision by Central Government). Accordingly it is urged that the appeal be dismissed as not maintainable – Held that:- Appellant has not raised any contention in relation to the rebate claim and has only raised grounds for condonation of the aforesaid delay of the appeal preferred to the Commissioner (Appeals) - Refusal by the Commissioner (Appeals) to condone the above delay is unjust. The delay is liable to be condoned - Allowed this appeal by way of remand with a request to the Commissioner (Appeals) to pass a speaking order on the substantive issue after condoning the above delay and giving the party a reasonable opportunity of being personally heard on the said issue.
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