TMI Blog2012 (12) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants have filed an application seeking condonation of delay along with an affidavit and medical certificate, which was not considered by the him and the condonation delay application was rejected for non-submission of medical certificate. Commissioner (Appeals) has also not decided the case on merit. Commissioner (Appeals) order is set aside and the matter is remanded back to re-conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respective office of the ld. Commissioner (Appeals). Today, i.e. on 09.11.2012, the ld. A.R. for the Department placed on record a letter of the ld. Commissioner of Central Excise (Appeals), bearing C.No.II (2)6/Misc/Bol/Appeal-III/2012/1370 dated 19.09.2012, wherein it has been mentioned that the Order-in-Appeal was dispatched to the appellant vide C.No.V (S.Tax.) XAP-75/Bol/09/954 dated 7.4.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondonation. Accordingly, the Miscellaneous Application is allowed. 6. After hearing both sides, I find that the appeal itself can be disposed of at this stage. Therefore, with the consent of both sides and after waiving the requirement of pre-deposit, I take up the appeal for disposal. 7. I find that the ld. Commissioner (Appeals) has rejected the appeal on the ground of delay in filing the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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