2012 (6) TMI 249

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..... ond in the capacity of merchant exporter and requested for booklet of 25 sheets of CT-1 certificates from the local Assistant Commissioner Incharge. A copy of the same was endorsed to the Commissioner. There is no indication in the record as to what action was taken by the jurisdictional Assistant Commissioner. However, the Dy. Commissioner in the office of Commissioner of Central Excise, in his l .....

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..... ssioner, has been issued with the approval of the Commissioner and therefore, the proper course of action for the appellant is to file appeal before the Tribunal only. Instead of requiring the appellant to file a condonation of delay application and a fresh appeal, I consider it appropriate that the appeal filed against the order of Commissioner (Appeals) can be considered and a decision is taken .....

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..... el agreed that this condition can be fulfilled and they would like to make a fresh application before Commissioner. Therefore, it would be in the interest of justice to allow the appellants to apply to Commissioner with necessary details afresh. Accordingly, the matter is remanded to the Commissioner of Central Excise before whom a fresh application shall be made for consideration.   Appeal .....

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