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2015 (6) TMI 1027 - CESTAT BANGALORE

2015 (6) TMI 1027 - CESTAT BANGALORE - 2016 (332) E.L.T. 876 (Tri. - Bang.) - Validity of Commissioner (Appeals) order - Order passed was that the appeal has been filed beyond the condonable period and therefore, the appeal is not maintainable and cannot be entertained - Held that:- as no personal hearing has been given before taking a decision that delay cannot be condoned. In the circumstances, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) with a dire .....

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this stage itself. Therefore, early hearing application is allowed and the appeal is taken up for final decision. 2. After hearing both sides, I find that there is no appealable order in this case at all. The order impugned before me is a letter dated 13-1-2015 written by Superintendent in the office of the Commissioner (Appeals) informing the appellant that the appeal has been filed beyond the condonable period and therefore, the appeal is not maintainable and cannot be entertained. When a .....

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