2013 (9) TMI 844

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..... ble Mr. Justice M. R. Shah) 1. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for an appropriate writ, direction and/or order directing respondent No.3-Commissioner (Appeals) to accept and adjudicate the appeal filed by the petitioner in respect of show cause notice dated 16.11.2011. In the alternative, it has prayed for an appropriate order perm .....

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..... er-in-Original No.63/2012- 13. The Commissioner (Appeals) was of the opinion that two separate appeals were required to be filed and, therefore, the Commissioner (Appeals) is considering the appeal already preferred, treating it as challenging the Order-in-Original No.62/2012-13 and has refused to consider the appeal against the Order-in-Original No.63/2012-13. Hence, the petitioner has preferred .....

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..... rred within the period of 15 days from today. 4. Shri Varun Patel, learned counsel appearing for the Revenue has vehemently submitted that as such Rule 6A would be applicable only with respect to the appellate Tribunal and would not be applicable to the proceedings before the Commissioner (Appeals). 5. Having heard learned advocate for the respective parties and considering the facts narrated he .....

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