M/S ASHIMA LIMITED Vs. CCE AHMEDABAD

JUDGEMENT

(1.) THIS appeal is filed by the assessee against Order -in -Appeal No. 12/2011(Ahd -I) CE/MM/Commr.(A)/Ahd, dt. 04.03.2011, vide which the first appellate authority has held that the appeal filed by the appellant is hit by limitation as per provisions of Section 35 of Central Excise Act, 1944. he representative of the appellant appears before me and submit that in an identical issue in respect of earlier period, this Tribunal vide Final Order No. A/732 -737/WZB/AHD/2010, dt. 11.06.10, in their own case, set aside the impugned order and remanded the matter back to first appellate authority. He draws my attention to the said order as annexed in the appeal memorandum at Page No. 53.

(2.) LD . D.R reiterates the findings of first appellate authority.

(3.) IT can be seen that the issue involved in the appeal before me is identical. Respectfully following the judgment, I set aside the impugned order and remand the matter back to Commissioner (Appeals) to reconsider the issue after following the principles of natural justice. In view of the foregoing, the impugned order is set aside and the appeal is allowed by way of remand to first appellate authority.