TMI Blog2018 (3) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... t matter. The authority passing impugned order has not looked into relevant aspects having material bearing on answer to these questions. Thus, there is non-application of mind. Application restored on the file of the appellate authority for its fresh consideration preferably within period of six months from today. - Central Excise Appeal No. 12 of 2017 - - - Dated:- 7-3-2018 - B.P. DHARMADHIKARI AND ARUN D. UPADHYE, JJ. Shri D.V. Chauhan, Advocate for Appellant. Shri S.N. Bhattad, Advocate for Respondent. ORAL JUDGMENT (PER B.P. Dharmadhikari, J.) 1] In this appeal under Section 35G of the Central Excise Act appellant-assessee questioned the order dated 23.01.2017 on application No.ST/COD/93463/16MUMBAI refusing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of delay. It will have impact only on length of delay. 6] If facts show that grievance is about not effecting service and hence delay in that event fact of service of impugned order as per law may have some bearing. 7] In matter before us the affidavit tendered by appellant to appellate authority in support of prayer for condonation of delay shows an assertion that the knowledge of impugned order was acquired in November 2015 through Chartered Accountant. Thereafter an application for certified copy of that order was moved and that certified copy has been received on 27.04.2016. After receipt thereof the subject appeal along with prayer for condonation of delay has been filed. The impugned order does not record any finding on its co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 37C (1)(c). Thus, there is no recourse to procedure prescribed by Section 37C (1)(b). Though Advocate Chauhan is relying upon few judgments to point out effect of this violation, as vital aspects are not considered by the appellate authority, we are not inclined to look in those judgments. Language in sub-clause (1)(c) itself shows that when there is failure to complete service in manner provided in clauses (1)(a) and (1)(b), recourse to said sub-clause (1)(c) is open. The impugned order does not even mention this aspect. 10] In this situation, we find that the questions of law formulated above squarely fall for consideration in present matter. The authority passing impugned order has not looked into relevant aspects having materia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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