2009 (12) TMI 539

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..... nsultant, for the Appellant. Shri R.K. Saini, DR, for the Respondent. [Order (Oral)]. - Appeal No. ST/597/09 is against the order of the Commissioner (Appeals) No. 228/BPL/APPL/2009 dated 27-5-2009. Appeal No. ST 691/09 is against the order of the Commissioner (Appeals) No. 227/BPL/APPL/2009 dated 26-5-2009. 2.Heard both sides. 3.1 The relevant facts, in brief, are that the appellant f .....

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..... elating to January, 2008 to March, 2008 has been filed within time. He relied on the Circular of CBEC No. 112/6/09-S.T. dated 12-3-09, according to which the claim relating to quarter ending March, 2008 and the quarter ending June, 2008 could be filed before 31-12-08 and, in his case, the claim has been filed on 2-12-08. Therefore, the same should have been allowed. 5. Learned DR reiterates .....

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..... ground of time bar. Commissioner (Appeals) has also not gone into the merits of the claim. Therefore, after setting aside the orders of the lower authorities, I remand the matter to the original authority for fresh consideration of the claim relating to quarter ending March, 2008 after granting reasonable opportunity of hearing to the appellants. 7. In view of the above Appeal ST/691/09 is .....

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