2000 (6) TMI 620

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..... ri K.M. Patwari, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - This is an application for condonation of delay for filing the appeal on the ground that the appellant has been misled in filing the revision application before the government because of a misleading and mischievous preamble made in the copy of the order passed by the Commissioner of Central Excise (Appeals). .....

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..... ut of a government office. Any normal person will get confused by this sort of information printed on the preamble portion of the appellate order. In view of this we excuse the delay in filing the appeal. 2. The impugned order has been passed by the Commissioner (Appeals) stating that he directed the appellants to pay 50% of the pre-deposit of the disputed amount under Section 35F of the Act .....

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..... E.L.T. 469 (Guj.) = 1999 (34) RLT 231 has held that even in respect of an application filed under Section 35F, after referring to Jesus Sales Corporation's case decided by the Supreme Court (supra), the authority should give a hearing. Therefore, following the same we are setting aside the impugned order passed by the Commissioner (Appeals) made on 8-3-1999 and remanding the matter back to the Com .....

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