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2016 (4) TMI 1111 - HC - Central ExciseAppellant submitted that by inadvertence, the matter could not be contested properly before the Tribunal - Held that:- whether it was inadvertence or not is itself a question of fact requiring inquiry and fixation of responsibility. It would have been appropriate for the Appellant to have first fixed responsibility for those who did not act in the best interest of the Revenue, taken administrative action against them and then have filed this appeal. The appeal has remained pending since 15.6.2015 and has been adjourned on several occasions. The Revenue has had more than sufficient time to do its home work and soul searching for fixation of responsibility but none appears to have been done. Therefore we decline to take up the appeal for consideration on merits at this stage and require the appellant to first display their bona fides by holding an inquiry, fixation of responsibility by way of appropriate punishment to the concerned in accordance with law only whereafter we shall take up the present appeal. - Adjourned for 2 months
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