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TMI Blog2012 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate, for the Appellant. Shri B.P. Pareira, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of interest and penalties. Against the demand of Rs. 25,81,911/- the applicant had already deposited an amount of Rs. 26,04,644/-. In view of the fact as the duty has already paid the pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals). Thereafter appellants received notice of hearing and the case was argued on merits. The written submission on merits were filed vide letter dated 30-8-2010. The contention is that the issue of limitation was never raised by the Commissioner (Appeals). The appeal was heard on merits and thereafter the impugned order was passed and dismissing the appeals as time-barred. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals. 5. The contention of the Revenue is that in preamble of the adjudication order, it was specifically mentioned that appeal is to be filed before the Commissioner (Appeals). There is no provision under the Act which gives impression to the appellant that the appeal lies to the adjudicating authority, the appeal was received by the office of the Commissioner (Appeals) after the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erit in the contention of the appellant that there was no delay in filing the appeals. In these circumstances, we set aside the impugned order and remand the appeals for fresh decision to the Commissioner (Appeals) who shall hear the appeals on merits, without insisting on any pre-deposit and shall pass fresh orders in accordance with law after extending reasonable opportunity to the appellants of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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