Colfax Labs (i) Ltd. Vs. Commissioner of Central Excise

1. as a common issue is involved in all these appeals, i proposed to dispose of the same by this common order.2. the commissioner of central excise (appeals) has rejected all the above appeals on the ground that court fee stamp of 50 paise on the order-in-original, is not affixed and that the duty amount has not been deposited in compliance with the provisions of section 35f of the central excises & salt act.3. shri m.p. baxi, the ld. advocate appearing for the appellants, submits that they had affixed stamp of re. 1 instead of 50 paise and no notice of rejection of the appeals has been served on the appellants.he has also stated that the duty amount has been deposited.5. the defect of non-affixing the court fee stamp is a remedial defect and defect memo could have been issued. for rejection under section 35f of the act, notice to show cause has to be issued which, appears to have not been issued. the commissioner (appeals) has not given the finding on merits and hence i set aside the orders of rejection of the appeal and remand back all the above appeals to the commissioner (appeals) for deciding them on merits, according to law.