GARHA CONTAINERS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE brief facts of this case are as under: -

(2.) ON a careful examination of the records, I am of the view that the appeal itself requires to be finally disposed of at this stage. Therefore, I allow the present application and proceed to deal with the appeal.

(3.) LD . JDR has reiterated the findings of the Commissioner (Appeals). The Commissioner (Appeals) had, by letter dated 11 -7 -2001, given an effective opportunity to the party to explain the delay, if any, involved in the filing of appeal. That opportunity was not properly made use of by the party. There was no violation of the principles of natural justice at the first appellate stage. On the merits of the case, the DR has not put forward any specific case.