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2019 (9) TMI 177 - HC - Central ExcisePeriod of limitation for filing an appeal before Commissioner(Appeals) - failure of the Commissioner(Appeals) and CESTAT to follow the directions of the HC - demand of duty - Aluminium Dross - HELD THAT:- The ground of time bar is a technical bar to the maintainability of the appeal before the competent forum and even if beyond a period, the time bar cannot be relaxed by the Appellate Authority itself, but, when once there was an intervention by the High Court under Article 226 of the Constitution of India and the learned Single Judge of this court clearly expressed in the order that a period of approximately six years was to be excluded from the period of limitation, merely because the learned Single Judge did not direct further to decide the Appeal on merits, in our opinion, the learned CESTAT should not have dismissed the Appeal on the same ground without deciding the merits of the Appeal. Even both the first Appellate Authority and the final Appellate Authority ought to have decided the Appeal on merits at least after the intervention of this court under Article 226 of the Constitution of India. The impugned order passed by the first Appellate Authority as well as the Tribunal are set aside and the Appeal is restored to the Commissioner(Appeals) where the parties may appear in the first instance without any further notice on 12.9.2019 and the said Commissioner(Appeals) will decide the appeal on merits, in accordance with law, after giving reasonable opportunity of hearing to both the parties within a period of six months from today - Appeal disposed off.
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