ORDER
Shri G.A. Brahma Deva
1. After hearing for sometime with reference to stay petition filed by the party, we felt that the matter itself can be disposed of. Accordingly the amount required to be deposited is dispensed with. Appeals was taken for regular hearing.
2. It was brought to our notice that the Commissioner has passed an order dismissing the appeal for non-compliance under Section 35F of the Central Excise Act, 1944. It was submitted by the appellant’s counsel that no opportunity was given before rejecting the appeal for non-compliance. In the facts and circumstances and in view of the consistent practice of the Tribunal, we are remanding the matter back to the original authority to pass an appropriate order on providing an opportunity to the party.
3. Thus, this appeal is allowed by way of remand. Ordered accordingly.
(Pronounced and dictated in the open Court)