BRITANIA ENGINEERING LTD. Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) Vide the impugned order, the Commissioner (Appeals) of Central Excise has dismissed the appeal for non -compliance with the provisions of Section 35F of the Central Excise Act. However, after hearing Shri K.P. Dey, ld.Advocate and Shri V.K. Chaturvedi, ld.SDR, I find that the issue involved in the present appeal was as regards the condonation of delay in filing the declaration under Rule 57G and no demand of duty was confirmed by the original adjudicating requiring the appellants to deposit any amount under the provisions of Section 35F. As such, I set aside the impugned order and remand the matter to the Commissioner (Appeals) for decision on merits. Appeal is thus allowed by way of remand. Stay Petition also gets disposed of. Dictated and pronounced in the open Court.