TMI Blog2011 (8) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 76 of Finance Act, 1994 - Since there was no appeal against reduced penalty by the respondent during the relevant time and only Revenue was in appeal against reduction of penalty - it have already taken a view that the memorandum of cross objection filed cannot be considered as it was belatedly filed, the appeal filed by the Revenue has to be allowed - Accordingly, appeal is allowed and cross ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 23.10.09. A tax appeal No.827/2010 was filed against this decision and Hon'ble High Court set aside the order of this Tribunal and directed this Tribunal to decide the issue afresh in the light of the decision of the Hon'ble Gujarat High Court in the case of CCE Vs. Port Officer reported in 2010 (19) STR 641 (Guj.). 2. Today when the matter came up for hearing, no one is present on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be filed within 45 days of the receipt of notice intimating that an appeal against the order of the Commissioner of Central Excise or Commissioner of Central Excise (appeals) has been preferred. In this case not only the appeal had been filed and no cross objection was filed during the relevant time but cross objection has been filed at the stage of de-novo consideration of the issue as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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