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2015 (8) TMI 349 - CESTAT AHMEDABAD

2015 (8) TMI 349 - CESTAT AHMEDABAD - TMI - 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. There is thus, violation of principles of natural justice. The order dated 05.12.2012 passed by the first appellate authority is required to be set-aside and the same is set-aside. The matter is remanded .....

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ant. It was his case that there was delay of 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 no application for adjournment request is received. Learned Advocate brought to the notice of the Bench a letter dated 29.11.2012 under which the Advocate of the appellant requested for adjournment due to un .....

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