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2013 (3) TMI 178 - CESTAT BANGALOREService of order of original authority - condonation of delay in filing an appeal - held that:- The learned advocate for the appellant has claimed that the factory premises of the appellant stands closed since April 2008. In this regard, she referred to the reply dated 24.5.2008 wherein it has been mentioned at paragraph 8 that "due to non-cooperation of other partner, I have temporarily stopped the business." It is not the case of the appellant that they have intimated a new address for communication to the department. The reply dated 24.5.2008 also contained the same address as to which the order-in-original was despatched. Further, it is not in dispute that the personal hearing fixed on 16.6.2008 has been received by the appellant and that they have appeared on the said date. It is not the case of the appellant that on 16.6.2008 (the date of personal hearing), they have specifically informed the original authority about the closer of factory premises and furnished new address for receiving any communication. - Request for condonation of delay rejected - Decided against the assessee.
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