TMI Blog2015 (2) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... ar only. Appellant has now brought out CBEC Circular dated 06.7.2009 to argue that one year period will start form the quarter ending as per exemption notification. These aspects were not raised before the first appellate authority. As the arguments taken by the appellant during hearing and as per their written submission received on 24.7.2014 were not argued before the first appellate authority, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals are filed by the appellant with respect to OIA No. PA-344-345-VDR-I-2012 dated 26.10.2012. Only one appeal No. ST/10193/2013 was filed by the appellant with respect to OIA dated 26.10.2012 which covered two orders-in-original passed by the Adjudicating authority. As per CESTAT procedure and Practice two appeals were required to be filed by the appellant and the present COD applications and ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artered Accountant also filed written submissions earlier raising certain issues. 3. Shri G.P. Thomas (AR) appearing on behalf of the Revenue argued that while filing the appeals appellant has not given their pleadings in the grounds of appeal. It was his argument that on time bar issue, appellant argued before the first appellate authority to condone the delay in filing of refund claim. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first appellate authority. Appellant should raise all the issues before the first appellate authority and Commissioner (Appeals) should dispose of the appeals considering all the issues raised by the appellant during the course of the hearing. Needless to say that first appellate authority will extend an opportunity of personal hearing to the appellant before deciding the matter in remand proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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