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2012 (10) TMI 227 - AT - Central ExciseWaiver of pre-deposit – limitation – alleged that appeals filed beyond normal period – Held that:- Appeals were filed within the normal period of limitation in the office of Additional Commissioner of Customs. Thereafter the appeal papers were transferred to the office of Commissioner (Appeals) on 3-2-2010 - Commissioner (Appeals) heard the appeal on merits and allowed the appellant to file written submission as evident from the letter dated 30-8-2010. It is not the case of Revenue that appeal papers were returned by the officer of Additional Commissioner, rather the appeal papers were transferred to the Commissioner (Appeals) - there was no delay in filing the appeals - remand the appeals for fresh decision to the Commissioner (Appeals) - appeals are thus allowed by way of remand
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