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M/s. Viral Builders Versus Commissioner of Central Excise & S.T., Surat

2015 (8) TMI 349 - CESTAT AHMEDABAD

Condonation of delay - Delay of 60 days - Held that:- A letter for adjournment of personal hearing was submitted by the appellant which was not taken into consideration by the first appellate authority for deciding the appeal and condonation of delay .....

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ing on condonation of delay in filing of appeal. - Matter remanded back - Decided in favour of assessee. - Appeal No. : ST/10451/2013 - ORDER No. A/10499 / 2015 - Dated:- 1-5-2015 - Mr. H.K. Thakur, J. For The Appellant : Shri S. Suriyanarayanan, Adv .....

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60 days which was condonable by the Commissioner (Appeals), as per existing provisions. He submits that in Para 3 of the OIA dated 05.12.2012, the first appellate authority has given a finding that no one is appeared on behalf of the appellant and n .....

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