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2014 (1) TMI 220 - AT - Central ExciseCondonation of delay Delay of more than 4 years Held that - The claim of the Applicant was already mentioned in their application filed with this Tribunal on 18.10.2010 - they have filed an affidavit in support of the applicant that the order was never received by them prior to 14.07.2010 - the Revenue could not establish that the order was communicated to the applicant prior to 14.07.2010 - there was no reason to keep the Miscellaneous Application pending awaiting report from the Commissionerate Delay condoned Decided in favour of Assessee.
Issues:
Delay in filing appeal due to non-communication of order-in-original. Analysis: The case involved a Miscellaneous Application seeking condonation of a delay of four years, four months, and seven days in filing an appeal. The advocate for the applicant argued that the order-in-original dated 07.06.2006 was not communicated to them until 14.07.2010, and the appeal was filed on 09.09.2010, indicating no delay. Despite this, as a precautionary measure, the Miscellaneous Application was filed. During a previous hearing, the applicant was directed to submit an affidavit, and the Revenue's representative was tasked with confirming if the order was served before 14.07.2010. The Revenue stated that they had not received any communication from the Commissionerate, even though a letter was sent in September 2012. The Tribunal, after hearing both sides, noted that the applicant's claim was already part of their application filed on 18.10.2010 and supported by an affidavit stating they had not received the order before 14.07.2010. Despite providing ample opportunity, the Revenue failed to prove the order was communicated before the specified date, even though it was issued in 2006. Consequently, the Tribunal found no reason to wait for a report from the Commissionerate and dismissed the Miscellaneous Application as it had become infructuous. The applicant's assertion of not receiving the order before 14.07.2010, coupled with the timely filing of the appeal on 09.09.2010, led to the dismissal of the application. The Tribunal clarified that if the Revenue later discovered the order was communicated earlier, they could approach the Tribunal accordingly. The Miscellaneous Application was ultimately dismissed.
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