2017 (8) TMI 880

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..... Respondent. ORDER Heard Shri A.P. Mathur, learned counsel assisted by Shri  Gyanendra Tripathi, learned counsel for the appellant and Shri Parv Agrawal, learned Standing Counsel for the respondent. 2. This reference appeal has been filed by the assessee being aggrieved by an order passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 15-11-1997 [1998 (97) E.L .....

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..... f appeal shall be filed later on. 4. The Tribunal has not dealt with this part of the appeal at all rather it says that no delay condonation application was filed by the assessee and therefore the appeal not being in proper form is liable to be rejected. 5. On the other hand Section 35A of the Central Excise Act, 1944 which provides for procedure in appeal clearly contemplates that an .....

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..... ving the assessee an opportunity to add the grounds, statement of facts and also an opportunity of hearing. In case, the party concerned approaches the Tribunal within next 15 days with a clear statement of facts and grounds, the same may be considered in accordance with law after giving him an opportunity of hearing. 8. The impugned order dated 15-11-1997 is set aside. The question is, ther .....

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