2015 (2) TMI 658

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..... : Shri G.P. Thomas, A.R. JUDGEMENT Per : Mr. H.K. Thakur; This COD application and appeals 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 .....

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..... sued by CBEC to argue that refund claim was filed within the prescribed time. Learned Chartered 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 befor .....

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..... e first appellate authority, therefore, the case is required to be remanded back to 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 opport .....

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