2018 (3) TMI 768

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..... demand has been confirmed without affording the appellant an opportunity of being heard or for submitting reply to the SCN - this constitutes a violation of the principles of natural justice and it is only appropriate that the matter should be heard afresh - appeal allowed by way of remand. - Appeal No. ST/85195/14 - A/85233/2018 - Dated:- 23-1-2018 - MR. Shri S.S. Garg, Judicial Member, Shri C .....

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..... ppeal before the Commissioner of Central Excise, Mumbai who, vide order-in-appeal No. SK/268/RGD/2013-14 dated 30th September 2013, dismissed their appeal on the ground of bar of limitation. 3. Learned Authorised Representative submits that notice for personal hearing was sent by Express Mail Service and that failure to file appeal within the time frame prescribed in section 85 of Finance Act .....

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