Judgment:
1. Shri Raghu learned counsel appearing for the Appellant submitted that there is a delay of 50 days in filing the appeal. He submitted that two appeals were filed before the Commissioner. Main appeal of M/s Blue Cristal Chemicals has been remanded to the original adjudicating authority for denova consideration. Inadvertently this matter before the Commissioner was segregated out. Party was under the bonafide impression that the entire matter has been remanded to the original authority. Smt Radha submits in this context that matter (other Appeal) originally has been remanded to the adjudicating authority for quantification. Delay in filing this appeal was not properly expalined.
On a careful consideration of the submissions made by both sides and taking into consideration that the connected appeal (main appeal) has already been remanded to the original authority, we are of the view that this matter also will have to go back to the jurisdiction of the original adjudicating authority to decide the issue of penalty involving herein. We also take note of the fact that the Commissioner has passed orders ex-parte. In the view we have taken, the delay in filing the appeal is condoned and matter is remanded to the original adjudicating authority to decide the issue afresh and to pass an order in accordance with law on providing an opportunity to the party. Thus this appeal is disposed off. Stay petition also gets deisposed off accordingly.